text: Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
  ### Context:
  CREATE TABLE table_24160890_3 (regular_season_winner VARCHAR, tournament_winner VARCHAR)
  ### Question:
  When Cincinnati is the tournament winner how many regular season winners are there?
  ### Answer:
  SELECT COUNT(regular_season_winner) FROM table_24160890_3 WHERE tournament_winner = "Cincinnati"