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Tar Heels dominate list of top-selling NCAA jerseys

The NCAA makes it a taboo subject because players don't get paid royalties for their jerseys. Their excuse? The players' names are not on the back. But every year, schools give manufacturers specific numbers that correlate to the best players on their team.

So we went to the folks at Fanatics, the leading retailer of college merchandise online, and asked them what schools with what numbers sold best this season.

The list begins with Duke's Mason Plumlee.

The 6-foot-10 junior forward averaged 11.2 points and 9.2 rebounds per game this season. He is one of two Blue Devils on the top 10 best-selling jersey list.

Next is Florida's Kenny Boynton. The junior guard is the go-to-guy for the Gators. He has been averaging 16.3 points per game this season. Boynton is the only player on this list whose team was not ranked in the top 10 heading into the tournament.

At No. 8 is Kendall Marshall of North Carolina. Tar Heel fans love their basketball and if you are a starter like Marshall, you have a good chance of being on this list. Having the number of former tournament MVP Ty Lawson doesn't hurt either.

More players from North Carolina and Duke – plus reps from Syracuse, Michigan State and Kentucky – also make the top 10. As for No. 1?

That would be Harrison Barnes of North Carolina. The sophomore forward leads the jersey sale list and is the third player from North Carolina to make the top 10. Barnes, who could have left for the NBA draft after his freshman season last year, is expected to leave to become one of the top picks in the 2012 draft.

The top five:

1. Harrison Barnes, North Carolina
2. Anthony Davis, Kentucky
3. Seth Curry, Duke
4. Michael Kidd-Gilchrist, Kentucky
5. Draymond Green, Michigan State

See the entire list

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SportsBiz@cnbc.com. Or check out more Sports Biz with Darren Rovell.