2009–10 Southeastern Conference men's basketball standings
	Conf				Overall
Team	W		L	PCT	W		L	PCT
East
#2 Kentucky†	14	–	2	.875	35	–	3	.921
#21 Vanderbilt	12	–	4	.750	24	–	9	.727
#15 Tennessee	11	–	5	.688	28	–	9	.757
Florida	9	–	7	.563	21	–	13	.618
South Carolina	6	–	10	.375	15	–	16	.484
Georgia	5	–	11	.313	14	–	17	.452
West
Mississippi State	9	–	7	.563	24	–	12	.667
Mississippi	9	–	7	.563	24	–	11	.686
Arkansas	7	–	9	.438	14	–	18	.438
Alabama	6	–	10	.375	17	–	15	.531
Auburn	6	–	10	.375	15	–	17	.469
LSU	2	–	14	.125	11	–	20	.355

† SEC Tournament winner As of March 30, 2010; Rankings from AP Poll

The 2010 SEC Men's Basketball Tournament was held March 11–14, 2010 in Nashville, Tennessee at Bridgestone Arena. The first, quarterfinal, and semifinal rounds were televised through the SEC Network and the semifinals and finals were broadcast nationwide on ABC, with the exception of the majority of South Carolina markets.

The weekend games did not air in the market of the South Carolina Gamecocks in Columbia. ABC affiliate WOLO pre-empted the game and aired the 2010 ACC Men's Basketball Tournament semifinal and final matches instead, per syndication contract with Raycom Sports, with the current Raycom-WOLO contract continuing until the 2011 tournament. The games also did not air in the Greenville-Spartanburg area (also Asheville, NC), as ABC affiliate WLOS also aired the ACC tournament. Ironically, Raycom had owned the syndication rights to SEC sports prior to this season.

All twelve SEC schools played in the tournament. Teams were seeded by 2009–10 SEC season record, with a tiebreaker system to seed teams with identical conference records. The top 2 teams in each division received a first round bye.

The seeds for the tournament were as follows:

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