My understanding is UM did not vacate any wins until after the Elite 8 win over OSU, so they can technically claim they made the Final Four that year even though their appearances there were vacated. What I don't understand is how you could get a ruling that doesn't start vacating games until your last two games of the season - that seemed like an arbitrary (and too long delayed) starting point to me since Webber reportedly was taking cash from Martin since 1988 ... I don't see how or why they would stop short of vacating every game he ever played in. The NCAA ruled Ed Martin was a booster of UM, apparently a lot of Rose's arguments against the penalties is based on the premise that Martin was not a booster. I don't know the specifics on how the NCAA defines a booster, but it's dishonest to suggest Martin was a longtime family friend or something like that who was just giving them money like he would give anyone else close to him - Martin clearly would not have befriended those players in the first place if not for their extraordinary basketball talents.