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As soon as Lindsay Whalen saw the matchup, her mind went straight to an old sports adage. The Gophers will start the Big Ten women's basketball tournament Wednesday against Nebraska, testing the theory that it's wickedly tough to beat a team three times in the same season.

The Gophers coach believes there is some truth to that, but three wasn't the number she was most concerned with Tuesday. Whalen expects a reduced roster for the second consecutive game, perhaps with some key absences. Following practice, she said she was "still working on who's going to be available," with the status of some players likely to be decided right before the 10 a.m. game at Bankers Life Fieldhouse in Indianapolis.

Despite that uncertainty, the ninth-seeded Gophers are drawing confidence from having beaten No. 8 seed Nebraska twice during the regular season. To go three-for-three — and advance to a Thursday quarterfinal against No. 1 seed Maryland — they will need the unflappable defense that carried them past the Huskers in late February, and to fill any holes in the lineup as best they can.

"It's a team we're familiar with," Whalen said. "I'm excited. I like how we match up with them. By no means does that mean it's an easy game; it's an early wake-up call, and I think the team that gets off to the fastest start will bode well.

"We will be shorthanded. But a lot of teams are in that boat."

Whalen said a few Gophers players are out for extended periods of time, though she declined to name them. Guard Jasmine Powell has missed the past two games, including a 73-63 home victory over Nebraska on Feb. 24, because of an ankle injury. She was among those who sat out last Friday when the Gophers had only eight players in uniform for a loss at Illinois that ended the regular season.

The team lost forward Kadi Sissoko, another player, in the third quarter of that 72-64 defeat. Sissoko fell backward while going for a rebound and hit her head on the floor. Asked about Sissoko's condition, Whalen said it has improved, but "it was definitely a hard fall."

Whalen refused to blame the tattered roster for the loss at Illinois, a philosophy that has trickled down to her players. Instead of indulging in self-pity, guard Gadiva Hubbard said the Gophers are examining where each of them can help fill gaps.

The second time they beat the Huskers, Hubbard contributed 14 points, five rebounds and three steals with Powell out of the lineup. The Gophers won with hot second-half shooting and their best defensive performance of the season, a formula Hubbard would like to repeat. That will require extra effort with fewer players available.

"The key to the first two wins was definitely defense," said Hubbard, who led the Gophers with 18 points in a Jan. 19 victory in Lincoln. "We were able to crowd the people that needed to be crowded, and get the people that needed to be in foul trouble in foul trouble.

"If you're a scorer, you might have to score a little bit more. If you're a defender, you might have to step up defensively. Everyone will need to step up a little bit more in their roles."