The NCAA can take the wins out of the record books, but it can’t take the memories out of Chris Douglas-Roberts’ mind.

That was the Nets player’s reaction after the NCAA announced yesterday that it had rejected the University of Memphis’ appeal of its earlier decision that the school vacate its 38 wins from the 2007-08 season under John Calipari.

“It is what it is,” said Douglas-Roberts, who played two seasons at Memphis. “You can’t do nothing about it. We still have the memories and all but they took the wins away. But they can’t take the memories.”

The NCAA ruled that Calipari’s team used an ineligible player, believed to be Derrick Rose, in the season that ended with an overtime loss to Kansas in the 2008 NCAA title game.