The Vols were defeated in the next round by the nation's top-ranked Ohio State Buckeyes, losing by a point though the Volunteers led the majority of the game. Tennessee's 24 wins were then ranked third in the program's history. Pearl was rumored as a candidate for the head coaching position at Iowa, but indicated on March 27, 2007, that he was not interested in leaving Tennessee. 2007–08 On February 23, 2008, Pearl led the second-ranked Vols into in-state, undefeated rival Memphis to play the # 1 ranked Tigers. After a back and forth, emotionally heated contest, Tennessee defeated Memphis 66–62, handing Memphis its first loss of the season and its first home loss in 47 games. The win also cemented UT with a # 1 rank the following week—the first #1 ranking in the school's 100-year basketball history. One day after the rankings were posted, however, the # 1 Vols were upset by the Vanderbilt Commodores 72–69. On March 5, 2008, Pearl's team defeated the Florida Gators 89–86 to claim Tennessee's first outright SEC Regular Season Championship in 41 years. On March 16, 2008, Tennessee was chosen as a #2 seed in the East region of the 2008 NCAA basketball tournament. Pearl's Volunteers advanced to the semifinals (Sweet 16) of the East Regional, beating Pearl's former Horizon League rival and 7-seed Butler in the second round. They ended their season losing to the Louisville Cardinals by a score of 79–60. The 31 total victories that season are the most in school history. 2008–09 December 3, 2008, marked a significant date for Pearl as he was able to win his 400th game by defeating UNC-Asheville. In doing so, Pearl became the 6th-fastest basketball coach to ever reach the 400 mark and 2nd-fastest among active head coaches (behind Roy Williams). The night was also very important for the Tennessee basketball program. It marked the 35th consecutive victory at home for Pearl and the Vols, beating the previous streak of 33 wins, which extended from January 2, 1966, to February 24, 1968. In addition, Tyler Smith recorded the school's first ever triple-double when he had 12 points, 10 assists and 10 rebounds. In March Pearl would lead the Vols to their first SEC Tournament Final in 20 years, where they would lose in a controversial finish to Mississippi State. The Vols went on to earn a 9 seed in the NCAA tournament where