The 2004 Conference USA men's basketball tournament was held March 10–13 at the U.S. Bank Arena in Cincinnati, Ohio.
The Bearcats, in turn, received an automatic bid to the 2004 NCAA tournament.
They were joined in the tournament by fellow C-USA members UAB, Charlotte, DePaul, and Memphis, all of whom earned at-large bids.
The two teams with the worst conference records were not invited to the tournament.
All remaining tournament seeds were determined by regular season conference records.