St. Louis ? Georgia Tech’s Isma’il Muhammad says he’ll be the best dunker on the court today when the Yellow Jackets take on Kansas University in the St. Louis Regional final.

KU’s J.R. Giddens doesn’t care.

“It don’t matter. He can’t shoot like me,” Giddens said with a grin. “He can dunk all he wants. That’s only worth two. I got a three-ball.”

The trash talk is all in fun, of course. Regardless, two of the nation’s elite high-risers will be on the Edward Jones Dome court at 1:40 p.m. today when KU plays Georgia Tech with a Final Four berth at stake.

Giddens, particularly in the NCAA Tournament, has dazzled venues with explosive hops and a bevy of different dunks. The highlight-reel slams have come despite a stress fracture in his foot — which he admits limits his dunking abilities.

For example, in Friday’s 100-74 victory over Alabama-Birmingham, Giddens had a breakaway, but he settled for a 180-degree backwards dunk off two feet instead of some other insane jam that would make an NBA mascot proud.

Slacker.

“I was going to try to do something nasty backwards off the one (leg) like you see LeBron (James) doing,” Giddens said, “but then I was like, ‘Let’s keep it basic,’ so I just dunked off two.”

Muhammad, meanwhile, has been a mainstay in nationwide media for his above-the-rim prowess.

Media members close in on Kansas University reserve Michael Lee in the KU locker room at the Edward Jones Dome in St. Louis.

ESPN had a package highlighting the best dunks of the college season a few weeks ago. Nobody was shown more than Muhammad, who watched the clips with his teammate, B.J. Elder.

“They showed 10 dunks, and I hadn’t been on there yet,” Muhammad said. “B.J. was like, ‘I can’t believe this! This is crazy man! This is some bull!’

“It was OK, though. In the end, they showed 10 of my dunks in a row.”

Ahh, to be a high-flier.

They get all the attention, all the cheers and all the love.

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Giddens and Muhammad have been jamming since junior high, though Muhammad — standing 6-foot-6 now — claims he was one of the last players who could throw down on his AAU team when he was growing up in Atlanta.

“I would go home and do calf raises all night,” Muhammad said. “I would do all sorts of stuff to try to jump higher. I still do that.”

His Yellow Jacket teammates claim the greatest Muhammad jam came against Ohio State in December.

Muhammad and a defender leaped head-on — similar to a common play on Spike TV’s “Slamball” — toward the goal.

Muhammad won, throwing down one of the nastiest jams of the season.

“For him to rise over him and dunk the way he did, it was an amazing play,” Tech’s Jarrett Jack said. “It was a typical type of Isma’il highlight that you will see all season.”

Muhammad had better watch it, though, or he might suffer a concussion banging his head on the rim.

No joke.

“I saw him miss a dunk one day because his head was right there by the rim,” Giddens said. “It was like he was looking into the little camera in the backboard.”

Giddens and Muhammad showered the other with praise on vertical leaps, creativity and unforgettable ability to throw one down.

Let it be known, though, that neither player wants to see the other showing off his hops today in St. Louis.

They likely will be guarding each other, and the winner gets a chance to show off for one of sports’ biggest spectacles — the Final Four — in San Antonio.

“He has the potential to be a great player,” Muhammad said of Giddens. “He can shoot the ball well, and he’s a high-flier just like myself. I’m looking forward to the matchup.”

Said Giddens: “I’m a fan of Muhammad. I like his dunks. I just hope he doesn’t get any against us.”