The 2009 Atlantic Coast Conference Tournament Las Vegas odds are out and the North Carolina Tar Heels remain the favorites to win the ACC at +120.

Mike Mathews of BetOnSports360.com says, “The Tar Heels are still the best team in the country.” Their hated Tobacco Road rivals, the Duke Blue Devils are next at +600. Many sportsbooks are reporting sharp money coming in on Wake Forest which spent some time as the nation’s No. 1 team.

Cinderella Florida State is at +800 to take the glass slipper all the way to a basketball championship.

For those who like betting teams with plenty of motivation, Bob Warner of Lines-Maker.com says that Maryland and Miami Florida each at +3000 certainly qualify. “Both need to go deep into the ACC Tournament to qualify for an at large bid.

Warner says that the ACC will likely get six Big Dance bids. Meanwhile Boston College at +1200 is currently inside the bubble, but a one and done could prove fatal on Selection Sunday. Clemson at +1000 also could be leapfrogged by an early exit.

NC State, a team known for upsets in March Madness betting, is a major long shot at +5000.

For winning picks in March Madness including ACC Tournament picks, check out the proven winners at OffshoreInsiders.com