There is a long-accepted notion that tough early schedules mold tough teams. Michigan State’s Tom Izzo subscribes to that theory, but Jim Boeheim calls it a myth.

Boeheim says it doesn’t make you better, just shows you how good you are. Either way, MSU, Syracuse, Fresno State and Wake Forest are about to be toughened or taught, maybe both.

Boeheim’s 18th-ranked Orangemen (3-0) face the 11th-ranked Spartans (2-0) in the Preseason NIT semis tonight (7:00, ESPN) in the Garden, a rematch of the 2000 Sweet 16. No. 21 Fresno State (2-0) plays unranked Wake Forest (3-0) in the nightcap (9:30, ESPN2).

“I really think it’s invaluable,” Izzo said. “There are so many good things about it. Being in New York, playing in a place like Madison Square Garden is special, and because of the situation here it draws people together. You become more appreciative of each other. And playing Syracuse in the Garden is definitely our biggest challenge [this season].”

The young but physical Spartans come in with four players averaging in double figures, led by sophomore point guard Marcus Taylor (13.0 ppg). Boeheim coached Taylor on the USA Men’s World Championship team last August and joked Taylor would try to score 30 tonight because Boeheim didn’t start him this summer.

It will be hard against Syracuse’s 2-3 zone, but he might. In Boeheim’s three-guard lineup, 6-6 senior Preston Shumpert is still the leader at 24.0 ppg, but DeShaun Williams has been the key.