Another round of the NBA Playoffs is in the books and we now know the last 4 teams standing. Devin will post his predictions in the next day or two, as well as give an update on the standings of our contest thus far, so be sure to check back for that. We have some intriguing matchups upon us as the Lakers and Nuggets do battle in the West, and in an exact opposite scenario from the NHL, instead of 2 of my least favorite teams doing battle in the East, the only 2 NBA teams I really give a damn about are going head to head with the Cavaliers facing off against the Magic. Let's get started shall we?

Western Conference Finals:
(1) Los Angeles Lakers vs. (2) Denver Nuggets

Well, it only took until Game 7 before the Lakers realized that they were the far superior team in their series with Houston, but they got the job done with ease in that game and are moving on. Despite winning with ease, the Lakers really didn't impress me too much in Game 7 as they still didn't play to the level they are capable of, but instead, relied on Houston to meltdown and play some truly terrible basketball. If the Lakers would play up to their abilities, this shouldn't have been a series, even before Yao Ming was lost to injury. One of the biggest problem with the Lakers, and perhaps the reason a lot of people really dislike Los Angeles as a team, is the fact that have a high tendency to just take games off and coast through. I dislike this fact in the regular season, but really can't stand it in the playoffs.

Denver on the other hand has played some of the best basketball I've seen from any team in the postseason. I will freely admit at this point that I vastly underestimated their abilities and was a bit surprised at how they took care of Dallas with relative ease. I've gone on record before as not being a very big Carmelo Anthony fan, but he's been playing extremely well and looks more comfortable in his revised role with more help around him. Chauncey Billups is the biggest difference in this Denver team and past versions however. He runs the offense very effectively and can score the ball when it's needed as well. He has a calming veteran leadership quality to him that was severely lacking for the Nuggets the last few seasons. If their level of play keeps up against Los Angeles, we could have one heck of a series on our hands.

I've been thinking about this series since yesterday afternoon, and the more I analyze it, the more reasons I see why Denver could very well and maybe even should win a trip to the NBA Finals. First off, just look at the performances of the two teams coming into the series. Denver is on top of their game, playing fantastic basketball. Los Angeles on the other hand is playing Jekyll and Hyde, struggling against a team they should have put away with ease.

Next, most of the matchups seem to favor Denver. Derek Fisher and the revolving point guard crew for LA couldn't handle Aaron Brooks from Houston, and I think it goes without saying that Chauncey Billups is a fair amount better. Carmelo Anthony has been playing some of his best basketball to date, and while Trevor Ariza is a quality role player who does some of the intangible things very well, he's not going to shut down Anthony. On the other hand, Kobe Bryant should be primed to go off in this series. He hasn't played up to his capabilities so far in the playoffs and he's going to have Dahntay Jones on him this round. Jones is not a threat on the offensive end, so Kobe isn't going to have to play hard on defense, which means he'll have all sorts of energy when he has the ball in his hands.

Where it gets most interesting to me is with the big guys. Los Angeles has Andrew Bynum and Pau Gasol up front, with an injured Lamar Odom thrown in the mix as well. Bynum has largely been invisible as of late, and Gasol, while a solid scoring threat, has been playing horrible defense. After Yao went down, Luis Scola went off in Games 5 and 6 with Gasol guarding him. No offense to Scola, but Kenyon Martin, Nene, and Chris Anderson would concern me more than him. None of those guys are offensive powerhouses, but they are hustle players who get easy baskets from time to time because of their effort. They also chase down rebounds and all three are monsters defensively. I see Gasol and Bynum struggling mightily in this series.

I really do think it's going to come down to Kobe, and the Lakers aren't usually at their best when Bryant is jacking up 30+ shots a game. As I said, I have a laundry list of reasons why the Nuggets should win this series... except their is a big, fat, hairy BUT lurking. Before the playoffs began, I said Lakers vs. Cavs in the finals, and I can't change that now. Television wants that matchup, fans want that matchup, and you know damn well that David Stern and the NBA want that matchup. Kobe vs. LeBron has been all over advertisements and everything else as of late, and the ratings for that series would probably top anything the NBA has mustered since that Jordan guy left the league.

Los Angeles in 7 games

Eastern Conference Finals:
(1) Cleveland Cavaliers vs. (3) Orlando Magic

As I mentioned at the top of this post, this series is like the exact opposite of what is going on in the NHL's Eastern Conference. I've never been a big NBA fan and I haven't really followed any one team since my far younger days. I do however follows a few players in the league, and the 2 at the top of that list are LeBron James and Dwight Howard. I love both these guys and the energy and skills they bring, but mostly I love their enthusiasm and the fact that they both look to truly be enjoying the hell out of what they get paid a ton of money to go do. I doubt I'll miss a game of this series and those two are the main reason why.

Cleveland has plowed through the competition thus far and appears to be very focused on their goal of an NBA title. 8 games, 8 wins by double digits thus far. Their average margin of victory so far in the playoffs is nearly 17 points per game. Mr. James is currently averaging a mind boggling 33 points, 10 rebounds, and 7 assists per game and has shown no signs of slowing down at all. While he has been the main ingredient without doubt, the rest of the team has fulfilled their roles nicely as well, with Mo Williams and Delonte West both scoring in double figures. Add in Big Z and Anderson Varejao in the front court, and it's not hard to see why Cleveland is making it look so easy. I do believe they are in for a least a little bit of a challenge in the East Finals however.

Orlando has looked a little shaky at times through the first two rounds, but they've proven that they are contenders as well now. Knocking off the defending champions in a Game 7 on the road is not an easy task, but Orlando kind of made it look like it was. The Magic pulled out their best game of the playoffs just in time and ensured that there would be no repeat champion this year. They went to Dwight Howard in the middle early and when Boston shifted their defensive attention to him, the Magic started lighting it up from the outside. When Orlando is hitting the 3's at the level they are capable of, you'd be hard pressed to find a team that can stay with them. That's the problem with them however, it's hard to be consistent in draining shots from the outside night in and night out.

The Cavaliers have not been tested yet at all this postseason, and while I'm probably in the minority, I don't think the long layoff heading into this series with Orlando is going to help them much. Orlando just got themselves a big dose of momentum and they might be able to parlay that into stealing a game in Cleveland, which is obviously a difficult feat, considering the Cavs were 39-2 at home during the regular season.

Like in the West, the matchups by position in this series are interesting, and will ultimately tell the tale I believe. Rafer Alston has done an admirable job since taking over the point guard spot for Jameer Nelson at the All Star break, but I'd give the nod to Mo Williams heads up. Williams is a superior scorer and won't be relied on to run the offense as much as Alston does. Delonte West should be able to handle J.J. Redick with relative ease as well, and while Redick did a solid job on Ray Allen against Boston, West is tough to stop from getting to the basket. In the front court, Ilgauskas and Varejao have played well, but they will have their hands full with Dwight Howard and Rashard Lewis. It'll be interesting to see how Cleveland decided to defend the pair, as Varejao has the energy to go at Howard and is a good defender, but he could find himself in foul trouble pretty easily as well. Howard is far more atheletic than Ilgauskas, but Z has size on his side too. As for Lewis, he likes to shoot from the outside, so one of those guys will have to step out on him, and I don't see Ilgauskas being able to do so.

Then of course there is the small forward matchup. Hedo Turkoglu was the star for Orlando in Game 7 against Boston. He shot the ball very well and was also able to create going to the basket and get to the foul line. That might be a little harder to do against LeBron James however. James is bigger, stronger, and more physical than anybody Hedo has faced so far in the playoffs. For all James talents, his defense sometimes gets underestimated, but look for him to shut down Turkoglu in this series. On the flip side, while Hedo is 6'10", that's about the only advantage he has in trying to guard James. LeBron is decidedly quicker and stronger and should be able to create shots for himself with relative ease. James is at his best going to the basket and there are few in the league that can slow him down. As long as he doesn't try to settle for being a jump shooter, he's going to get his.

Ultimately, while Lewis and Howard might create some problems for Cleveland and at least make the series interesting, the Cavaliers backcourt, along with LeBron will prove too much for the Magic to handle. I can see Orlando stealing 2 games in this series, but not much more than that. I believe this Cavs team is one of destiny, and it's not going to end in the East Finals.

Cleveland in 6 games.

-- Written by Devin Dombrowski --

Just an update before we get to the picks for the Eastern Conference. With the first round wrapping up yesterday, we finally have the tally of points for the first round predictions between Scott and me.

Devin: (Cleveland in 4, Boston in 7, Orlando, Lakers, Denver and Dallas) = 40 Points

Scott: (Cleveland, Boston, Orlando in 6, Lakers and Dallas) = 30 Points

I’m not sure what to make of this. I don’t watch much NBA so I guess we could argue that it’s somewhat more predictable than other sports. How else can you explain that I picked 6/8 series correctly, missed one series by a single game (ATL/MIA) and picked the winners of two and missed by a game (Lakers/Mavericks).

On a similar note, Scott got 5/8 series correct. So basically we both did better with our NBA picks than we did with the NHL picks. I have no way of explaining this. I watch a TON of hockey and I know Scott does. Is it possible that we don’t know the game as well as we think? Or is it possible that we over thought our first round picks for the NHL? Or that the NBA is just easier? I’m willing to listen to suggestions.

And with that, here are my round two winners for the Eastern Conference…

(1) Cleveland Cavaliers vs (4) Atlanta Hawks

Uh oh, someone needs to wake Cleveland up and remind them that they have three more series to go before the season is actually over. I’m no expert, nor have I done an ounce of research on this, but the Cavs layoff has to be close to a record.

In the first round, Cleveland disposed of Detroit like they were playing the games on Xbox 360 and the level was set to beginner. This came as a surprise to nobody. Even the Pistons’ players weren’t surprised by this at all. Then again, Detroit is pretty much tanking it until the summer of 2010 when they hope to splurge on the free agent buffet and once again be competitive.

Atlanta had a tougher time in the first with their series going the full seven games. I personally picked Miami in seven games so I was close, but missed out completely. I really thought D-Wade had enough to carry Miami for a series or two, but I guess Atlanta just has a better overall team. Good for them. I hope they enjoyed it because their season is about to end.

My Pick: Cleveland in 6

(2) Boston Celtics vs (3) Orlando Magic

This goes without saying, but the Celtics just finished off the best first round playoff series ever. Honestly, when I’m tuning in for games and watching them, you know it has to be good. I’m not going to rehash much more about that series right now because chances are A) you already watched it B) you don’t care and didn’t watch it or C) you have seen/visited ESPN in the last few days and had it slammed in your face.

The Magic disposed of Philly in six games and I’m not sure what to make of that. I definitely thought they were much better than Philly, so I’m a little surprised that the series even went for six games. The only thing I really know about this series was the suspension of Dwight Howard, which didn’t seem to affect Orlando one single bit.

I’m picking Orlando to win this series for a few reasons.

1. Boston doesn’t have anybody to really match up with Howard

2. Boston has to be tired. It’s a long season, they are somewhat old, and just went through the longest seven game series that I can remember.

My Pick: Orlando in 7

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-- Written by Scott Lunn --

(1) Cleveland Cavaliers vs. (4) Atlanta Hawks

Cleveland absolutely breezed through their series with Detroit, proving that the Pistons are do for some major overhauling at this point and are no longer the team that sat amongst the top of the East for the past several years. The biggest concern for the Cavaliers at this point has to be the 8 days in between games they will face before their series starts on Tuesday. I'd expect them to start off a little slow, but it won't take them long to find their legs again.

Obviously LeBron James leads this team in every way imaginable, but he has a lot more support now than in years past. Mo Williams has capably taken over at the point guard spot and adds a legit second punch in the scoring column, which eases some of James' burden. Additionally, Delonte West, Anderson Varejao, and Big Z all play their roles very well and for good measure throw in veterans Ben Wallace and Joe Smith off the bench, and there's little doubt why Cleveland is expected to be contending for the title in June.

Atlanta comes in fresh off knocking out Miami yesterday in a very bizarre series where not a single game was decided by single digits. The Hawks are talented, but lacked consistency in the 1st round, and that will be something they simply can't afford against Cleveland.

I'm trying to find a way that Atlanta can make this series competitive, but I just don't see it. They don't really match up all that well at any position with Cleveland, least of all at the small forward slot. I would think the Hawks would have to put somebody other than Maurice Evans on LeBron James defensively, but it's really not going to matter in the end.

One thing you can expect from this series is some highlight reel dunks and blocks from LeBron and Josh Smith, both those guys can jump out of a building. In the end, Cleveland has the better starters, the deeper bench, and home court advantage... did I mention they were 40-2 at home this season? I'd say this series might be a touch closer than the Cavs/Pistons, but not much really.

Cleveland in 5

(2) Boston Celtics vs. (3) Orlando Magic

This series is infinitely harder to pick in my opinion. Boston had absolutely all they could handle with Chicago in the first round, and while I got sick of the hype, it's hard to deny what a great series that was. I can't recall the last time I saw two teams so evenly matched do battle in a series like that. The problem for Boston is that they've essentially played 8 games already at this point.

The series with the Bulls pointed out that Boston is clearly a different team without Kevin Garnett in the picture and it's going to cause them to struggle in this postseason. Rajon Rondo has been spectacular thus far and he's had to be too. Paul Pierce has not played up to his ability so far and Ray Allen was hit or miss throughout the series.

Orlando looked like a dominant team for much of the season, but looked surprisingly human in their first round series with Philadelphia. While they managed to take the series in 6, it wasn't the easiest set of games for them by any stretch of the imagination. Orlando's biggest issue seems to be that they are far too willing to rely on shooting jumpers to get their points. They are a true "Live by the 3, die by the 3" team and that usually doesn't work out for the best in the postseason.

They didn't shoot the 3 particularly well against the 76ers, but still made it out alive... they'll have to be better against Boston without question. When Hedo Turkoglu and Rashard Lewis are on from the outside, this team becomes a nightmare to handle for the opposition, but if they aren't, the focus quickly moves to Dwight Howard.

Howard should be the key to this series. He is probably the best big man in the game today, but still lacks the consistency needed to be a truly dominant center. He has games where he drops 30 points and 20+ rebounds on you, and then he'll turn around the next night and only give you 14 points. Boston's glaring weakness aginst Chicago was in their front line. Without Garnett, Kendrick Perkins and Glen Davis are really all they have, because Mikki Moore and Brian Scalabrine aren't intimidating anyone.

The Magic would be wise to pound the ball into Howard and let him go to work because he is far more talented than anything Boston can counter with. If he can get Perkins or Davis in foul trouble, the Celtics will be in for a world of hurt. On the other side of things, Rafer Alston and a combination of J.J. Redick and Mikael Pietrus are going to have their hands full with Rando and Allen. The loss of Courtney Lee is going to hurt Orlando without a doubt. He's a quiet rookie you don't hear much about, but he's a solid player and especially on the defensive end. If he ends up being done for the postseason, it could be the turning point Boston needs in this series.

In the end, this series is going to be about Orlando's game plan... will Stan Van Gundy continue to have his team bomb away from the outside and risk the series on the hotness of their shooting, or will he feed the monster inside and let Howard rip up Boston's depleted front line? This should be a good battle, but I'm banking on Boston's tired legs and weak frontcourt giving out first.

Orlando in 6

After working our way down from 8 players to the final 2, it's time to unveil our pick for the Best Player in the NBA. Devin and I debated it back and forth, and the winner ended up being... Well, actually, we both have our own choice. So instead we leave it in the hands of our readers. Please chime in with your vote in the comment section below.

In my quarterfinal edition of Who is the Best Player in the NBA, LeBron James got the nod over Dirk Nowitzki, and Chris Paul edged out Dwight Howard as well. Today, James and Paul go head to head, with the winner facing off against Kobe Bryant in the Final.

Chris Paul vs. LeBron James

Interestingly enough, both of these players have drawn many comparisons to the same Hall of Famer in their short times in the league. Due to their ability to fill up a stat sheet in multiple ways, many have called both Paul and James the next Magic Johnson. While Paul is a true point guard and certainly has Magic's ability to pass the ball as well as score, LeBron is much closer to the actual mold. Magic had size much like James does, and while LeBron might not be quite as good of an assist man, he's certainly not a slouch, and the argument could be made that he's a superior scorer. Both Paul and James also have great ability defensively as Paul leads the league in steals with James right behind him in 5th.

Since the last article, both players have been named starters for the upcoming All Star Game via fan voting, adding to their already impressive list of accolades in their young careers. Here's a quick look back at their career highlights discussed in the previous article.

Chris Paul:
- 2006 Rookie of the Year
- 2006 All Rookie Team
- 2 Time All Star (2008, 2009)
- 2008 All Defensive First Team
- 2008 All NBA First Team
- 2008 Olympic Gold Medalist

LeBron James:
- 2004 Rookie of the Year
- 2004 All Rookie Team
- 5 Time All Star (2005-2009)
- 2 Time All Star Game MVP (2006, 2008)
- All NBA Second Team (2005, 2007)
- All NBA First Team (2006, 2008)
- 2007 NBA Finals Apperance
- 2008 Olympic Gold Medalist

While the two are quite close in age, James is just 6 months older, LeBron got a major jump start by heading straight to the NBA from High School, while Paul put in 2 years at Wake Forest before heading to the league. At 23, and 24 years old, the future for these two superstars looks incredibly bright. The question however, is who is the best so far in their careers. Stats and accolades aside, LeBron James has done more with less so far. He took Cleveland to the NBA Finals in 2007 despite little help from his supporting cast, and he currently has them amongst the best records in the NBA this season as well. While he has gotten a bit more help this year, Paul seems to have the better teammates in general.

Purely from a gameplay standpoint, there is perhaps no other player in the NBA that can dominate a game like James can when is at his best. He's 6'8, 260 lbs. and has incredible strength and power. He also shows uncanny quickness for size and is quite possibly the most explosive player in the league. Top it off with his ability to handle the ball and set up his teammates, and there is little to be desired, outside of a sometimes streaky jumpshot which has improved throughout his career.

Paul on the other hand has a fairly typical point guard build, and while he can score proficiently if needed, he is best served as a setup man, easily leading the league in assists this season at 11.1 per game. He has been known do take over games from time to time, but just not at the same level that LeBron can. While a very good player, at this point he still has to rely on teammates to help him get the job done, much more so than James.

Winner: LeBron James

Chris Paul is certainly one of the best young players in the NBA and is already on pace for an incredible career, but James, while only a few months older, already has Hall of Fame type numbers and accolades. LeBron came into the NBA with more hype than any player in memory and has yet to disappoint in the least. It's likely only a matter of time before he begins to rack up MVP trophies and quite probably NBA Championships as well.

Don't forget to check back next week as Devin and I go head to head and make our cases for the best player in the NBA. Can LeBron overcome the cagey veteran, Kobe Bryant? Or is the Mongoose too much for King James to handle?

It's an often asked question these days. Who is the Best Player in the NBA right now? Here at D & S Sports Report, we're going to attempt to answer the question, tournament style. Devin and I will take who we view as the Top 8 players in the league and face them off against one another to see who reigns supreme. Today, we bring you the first 2 quarterfinal matchups. LeBron James will be taking on Dirk Nowitzki, and Chris Paul is head to head with Dwight Howard.

Quarterfinal #1: LeBron James vs. Dirk Nowitzki

LeBron James has had to live up to more hype than perhaps any athlete on the planet, and thus far has done an admirable job in doing so. Since being drafted by Cleveland at the age of 18 in 2003, James has been responsible for single handedly carrying his team on his back. For his career, he is averaging 27.4 points, 6.9 rebounds, and 6.6 assists per game. It's not just offense for James though as he also averages just under 2 steals per game. His accomplishments include 4 all star game apperances (MVP twice), All NBA 2nd Team twice, All NBA 1st Team twice, and All Rookie First Team. He also lead his team to an NBA Finals appearance in 2007.

James has improved virtually every year of his career thus far and is currently the leading candidate for MVP this season, as he once again has his Cleveland Cavaliers near the top of the standings. Teams have already begun to make moves anticipating his free agent status in 2010, and at just 24 years old, his best years are still ahead of him.

Dirk Nowitzki was the 8th overall pick in the 1998 draft by the Milwaukee Bucks, but was immediately traded to the Dallas Mavericks, where he has spent his entire career. The German born forward is best known for his remarkable shooting ability considering his size at 7'0". HIs career numbers include 22.6 points and 8.6 rebounds per game. He is currently 5th in the NBA this season with 26 ppg and has not scored below 23.6 per game in the last 5 seasons. Dirk has made the all star team 7 times, been named to 8 All NBA teams, and was the league MVP in the 2007 season. In 2006, he took the Mavericks to the NBA finals, but was beaten by the Miami Heat in 6 games.

Nowitzki is widely recognized as perhaps the best International player to play in the NBA. He has been the cornerstone of the Dallas franchise for many years now, but after repeated postseason flameouts, their is talk of him leaving town in the near future. At 30 years old, he still has some valuable years left in him, and his numbers are still amongst the best of his career.

Winner: LeBron James

James simply has too much upside to be ignored. He's already among the elite in the NBA and is still so young, that his potential is almost frightening to think about. Dirk has been a very good player, but simply hasn't been able to get it done when it counts the most, and his time to do so is starting to run out.

Quarterfinal #2: Chris Paul vs. Dwight Howard

Now in his 4th season out of Wake Forest, Chris Paul has been redefining the point guard position since entering the NBA. His numbers improved each of his first three years and he continues to be a statistical machine. For his career, he is averaging 18.7 points, 9.7 assists, 4.7 rebounds, and an amazing 2.4 steals per game. Paul has made all of his teammates in New Orleans better players with his incredible ability to distribute the ball, but he's not afraid to do it himself when the situation calls for it either. He's already established himself as one of the best clutch shooters around, and his defense speaks for itself. The 2006 Rookie of the Year also earned himself honors in 2008 by being named to the All Star team, the NBA All Defensive Team, and the NBA First Team.

Paul currently leads the league in assists (11.0) and steals (2.7) per game this season and has been mentioned by many as a potential MVP candidate, an award which he placed 2nd in voting to last season behind Kobe Bryant. At just 23 years old, the future is very bright indeed for both him and the Hornets. He lead the team to their first postseason in 5 years last season, where they advanced to the 2nd round before losing to the Spurs in 7 games.

Dwight Howard was drafted first overall straight out of high school by the Orlando Magic in 2004. His play has gotten increasingly better with each passing season and he has become one of the most dominant big men in the NBA. He's averaging 16.9 points, 12.4 rebounds, and 1.9 blocks per game for his career, but is putting up better numbers in all categories this season. In addition to his 20.2 points a night, he leads the league in rebounding at 14.1 per game, as well as blocks with an astounding 3.2 per game. Howard has become a virtual walking double double, having accomplished the feat 31 times so far this season, also good for best in the league. Howard has been an All Star each of the last two seasons and won the Slam Dunk contest at last year's festivities. He was named to the NBA 3rd Team in 2007 and both the NBA 1st Team and All Defensive 2nd Team in 2008.

Howard has restored the Orlando Magic to prominance in the Eastern Conference where they are currently tied for 1st place. Last season he took them to a division title as well as the 2nd round of the playoffs where they were defeated by the Detroit Pistons in 5 games. Like Paul, Howard is just 23 years old and steadily improving.

Winner: Chris Paul

This is a very close contest with both guys still extremely young and constantly getting better. Both will be forces for years to come in the NBA, but Paul gets the nod at this point for having more overall success as well as finding so many ways to lead his team. His stat line is just a bit better and more diverse than Howard's, but ultimately it's his team's success that makes him the better player right now.