Roberson earned First Team honors on the Associated Press All-SEC team on Tuesday while Lee was a Second Team member.
Roberson, a junior guard, led the SEC in scoring during conference play, averaging 20.8 points per game while being the only player in the league to average 20-plus points per game. He was the only player in the league to score 15-plus points in all 16 conference games.
It marks the second straight year Roberson has made the First Team.
Lee appeared on the First Team for the first time in his four-year career after earning Second Team honors a year ago. Lee became the first Gator since 1990 to average a double-double in SEC play, averaging 13.9 points and 10.3 rebounds per game.
Roberson and Lee were joined on the First Team by SEC Player of the Year Brandon Bass of LSU, Chuck Hayes of Kentucky, Earnest Shelton and Kennedy Winston of Alabama, Lawrence Roberts of Mississippi State and Ronnie Brewer of Arkansas. Roberson, Bass and Winston were the only unanimous selections.
Walsh made Second Team honors for the second straight year, averaging 12.3 points while posting a team-high 45 assists in four fewer games than his teammates as he missed the first four games of league play with a syndesmotic ankle sprain.
Brewer became the Gators' first member of the SEC All-Freshman Team since Roberson and Walsh in 2003. Brewer has started all 27 games for the Gators and leads the team in steals at 1.4 per game.
Tubby Smith of Kentucky was named SEC Coach of the Year while Glenn Davis earned SEC Freshman of the Year. Hayes was named Defensive Player of the Year while Todd Abernethy of Ole Miss was named Sixth Man of the Year.