Los Angeles Lakers: 1st Seed, West (65-17)

Orlando Magic: 3rd Seed, East (59-23)

A funny thing happened on the way to the NBA's 21st centuryversion of Bird vs. Magic.

Dwight Howard and the Orlando Magic weren't all that interested in seeing Kobeplay LeBron.

Stan Van Gundy's club took down the mighty Cleveland Cavaliers and the game'sreigning MVP, LeBron James on Saturday. Now they'll try to do the same againstlast year's top player. Kobe Bryant, when the NBA Finals get underway Thursdayin Los Angeles.

Howard scored 40 points and pulled down 14 rebounds as the Magic poundedCleveland, 103-90, to clinch the Eastern Conference finals in six games,

Rashard Lewis added 18 points in the clincher for Orlando, which gained justits second NBA Finals berth, joining the team from 14 years ago. In 1995, theMagic, who were swept in the championship series by Houston, were led byanother star center, Shaquille O'Neal.

"It is an unbelievable feeling. We put a lot of hard work in since September,"said Lewis. "A lot of guys came in early before training camp, worked ourbutts off, and we had a great season. To get to the Finals is most definitelydeserving for this team. But we feel like we still have work to go out thereand do and try to go out there and win it all. Getting to the Finals is notenough for us."

The Lakers, led by the 2008 MVP Bryant, finished off Denver in six games inthe West finals on Friday. They're making a return trip to the NBA Finals,having lost to Boston last year.

LA hasn't won the title since 2002, the last of its three consecutivechampionships, but has a storied championship history with 14 NBA titles --second to the Celtics' 17 -- and 30 trips to the Finals.

"Now we're in a place where we didn't get the job accomplished last year,"Bryant said. "Hopefully we will this time."

Orlando beat the Lakers in both meetings during the regular season, but thecombined margin of victory was only nine points. In those two games, Howardtotaled 43 points and 32 rebounds, while perennial All-Star Bryant scored 69.

The big difference though could be Orlando point guard Jameer Nelson. Hescored 27 and 28 points for the Magic in the two regular season contests, buthas missed the entire postseason with a torn labrum in his right shoulder.

The Orlando Sentinel reported Sunday that the Magic are encouraged by Nelson'srehabilitation so much that they are evaluating if the All-Star will be ableto play in the title series.

Nearly two weeks ago, Orlando general manager Otis Smith said there was nochance Nelson would make a return for the playoffs but Magic president BobVander Weide told the newspaper he wanted Nelson to take another MRI andconsult with doctors.

Nelson, who last played in a game February 2 against Dallas, underwent surgeryperformed by Dr. James Andrews and his rehabilitation was estimated at four-to-six months.

Nelson is scheduled to practice Tuesday and Wednesday before the Magic staffwill make a decision. If healthy, his return could be the difference againstthe Lakers.

With or without his All-Star point guard, Howard is confident.

"If we go hard for 48 minutes every game, at the end of the Finals we shouldhave a ring. We should have a trophy," Howard said.

MATCHUPS:

POINT GUARD: Derek Fisher has certainly shown his age this postseason,averaging just 7.1 points and 2.4 assists on 35.6 percent shooting from thefield and a miserable 23.5 percent from three. The veteran has been abused attimes by Deron Williams, Aaron Brooks and Chauncey Billups during theplayoffs.

The slow-footed Fisher can be taken off the dribble at will these days andespecially struggled with the lightning-fast Brooks in the West semis. Nelsonhad his way with Fisher in the regular season but his potential availabilitystrikes me as more of a mind game by the Magic front office.

Rafer Alston isn't Nelson but he does have the quickness to get anywhere hewants against Fisher, meaning LA backup Shannon Brown will again be called onfor significant minutes if Alston has the jumper going. The former playgroundlegend is a streaky shooter that uses his speed to penetrate, create havoc andkick the ball to Orlando's plethora of big-time shooters.

When the jumper is falling, Alston is tough to deal with but he will turn theball over at times and isn't consistent enough on the defensive end, Alstonhas averaged 12.7 points, 4.4 assists and 1.6 steals in the postseason and hasshot 38.3 percent overall and a solid 35.1 from three.

EDGE: Magic

SHOOTING GUARD: Most of this year's playoffs was filled with water-cooler talkon who was the better player, Bryant or James. While James had the superiorregular season and took the MVP award from Bryant, it's Kobe that is stillstanding with a chance to win his fourth NBA championship and his firstwithout O'Neal.

Bryant is the NBA's version of Mariano Rivera -- the game's ultimate closer.If things are close heading to the final minutes you have to like the Lakers'chances. Bryant puts such pressure on the opposition's defense with hisability to create off the dribble and get to the free throw line.

During the playoffs Bryant has averaged 29.6 points (second in the NBA ); 5.3rebounds; a team-high 4.9 assists and 1.72 steals, shooting a solid 46.6percent from the field, 34.6 from long range and a gaudy 89.5 from the line.

Like most coaches, Van Gundy will throw quite a few bodies at Bryant withrookie Courtney Lee getting the first opportunity. Lee is healthy again aftersuffering a fractured sinus in the first round of the playoffs againstPhiladelphia and that's big for Orlando. The rookie is no superstar but he isa capable defender that has the quicks and athletic ability to chase and atleast make things difficult for Bryant.

Lee is netting 8.8 points on 45.1 percent shooting from the field and 30.3percent from three in the postseason. More importantly he has shown theability to hit the open shot and finish at the hoop.

EDGE: Lakers

CENTER: The Lakers have options at center but Howard is the toughest insidematchup in the NBA . If Phil Jackson goes with Andrew Bynum to try and slowdown Howard that will allow the Magic to get a ton of open looks for RashardLewis and Hedo Turkoglu. If Jackson chooses the more skilled and athleticLamar Odom, that will open up the middle for Howard, a monster inside that candominate any game.

Immaturity and shaky free-throw shooting are always on the back-burner and theonly things keeping "Superman" away from the Kobe-LeBron elite level. TheNBA's Defensive Player of the Year, Howard finished the regular seasonleading the league in both rebounding and blocked shots. The double-doublemonster has given Philly, Boston and Cleveland fits inside at times and isaveraging 21.7 points, 15.4 rebounds and 2.2 blocks per contest in thepostseason.

To control Howard on the offensive end, you need to push him away from thebasket. Defensively, Howard can be prone to foul trouble and the whistle willbe key from game to game.

The Lakers, meanwhile, are still waiting for the real Bynum to show up. Bynumwas flat out bad in the first round against the Utah Jazz, playing just77 minutes and averaging 5.0 ppg. He continued to play poorly early in thesemis against Houston and Jackson sat him down for Odom. After Yao Ming'sinjury, Bynum was given more minutes again to take advantage of his size butthe results have been sketchy at the best.

In the regular season, Bynum was productive down the stretch after his returnfrom missing 32 games with a torn MCL but his timing was never there andJackson has clearly lost confidence in him.

EDGE: Magic

SMALL FORWARD: The Lakers' Achilles heel is pick-and-roll defense. Fisherdoesn't have the quicks to get around the pick and Bynum, Odom and Pau Gasolhave trouble showing. Enter Turkoglu. The rare 6-foot-10 guy with animpeccable handle, Turkoglu is the key to the Magic offense.

The sharp-shooting Turk was bothered by an ankle sprain toward the end of theregular season and it continued to hamper him early in the playoffs but he's100 percent now and creating matchup nightmares for the opposition.

The NBA's Most Improved Player last season, Turkoglu has averaged 15.2 points,a team-high 5.1 assists, 4.5 rebounds and 0.74 steals in on 41 percentshooting and 37.3 from three in the postseason. He loves to have the ball inhis hands during the stretch of close games and will never shy away from thebig shot. Defensively, Turkoglu is underrated. He lacks great foot speed buthas the innate sense to use his length to make things very difficult for theopposition.

The Lakers counter with Trevor Ariza, who came to LA from Orlando for BrainCook. A solid defensive presence that seems to also enjoy taking the big shotin key situations, Ariza was the team's third leading scorer in the Westfinals at 12.3 ppg. He's also a top-tier defender but just doesn't have thelength to bother Turkoglu or Rashard Lewis.

EDGE: Magic

POWER FORWARD: The 6-foot-10 Rashard Lewis was a matchup nightmare forPhiladelphia, Boston and Cleveland in the East playoffs. The All-Star Lewishas one of the best strokes in the game but often put that in his pocket,spending more time on the blocks. The former SuperSonics star hasaveraged 19.4 ppg and 6.1 rebounds thus far in the playoffs. His weaknessesare rebounding and low-post defense but no one has been able to take advantageof that yet.

That should end with Gasol, an incredibly skilled big man that has settled innicely as the second offensive option behind Bryant in LA. The Spanish starnetted 18.9 ppg and pulled down 9.6 rpg during the regular season and has keptthings consistent in the postseason at 18.2 ppg and 11.3 rpg.

An extremely gifted offensive player, Gasol is not given credit for histoughness on the block but he should be able to torture Lewis down low. Thequestions will be on the defensive end, as Lewis will most likely try to takeGasol outside as often as possible.

EDGE: Lakers

BENCH: Jackson has the aforementioned Odom and Brown along with Luke Walton,Sasha Vujacic and Jordan Farmar on the bench.

Odom is arguably the Lakers third best player and has often offered far moreeffective minutes in the pivot than the disappointing Bynum. A back injuryslowed Odom down early in the West finals against Denver but he was terrificin the final two games will have an additional six days to rest before theNBA Finals start Thursday.

Brown is a strong defender with an improving outside shot while Vujacichas struggled mightily with his jumper. Walton, meanwhile, is another toughdefender that loves doing the dirty work. Farmar plays better when given along leash by Jackson. If the Zen master has a Tony La Russa like quick hook,the former UCLA star starts looking over his shoulder and plays scared.

The Lakers need Vujacic to pick up his 28.2 three-point shooting in theplayoffs but the Slovenian has done a nice job chasing the opposition's topshooters like Kyle Korver, Von Wafer and J.R. Smith off the three-point line.

Mickael Pietrus is usually Van Gundy's whipping boy but was brilliant againstCleveland, burying big three after big three. An extremely athletic player,Pietrus will also get a ton of opportunities to try and shut down Bryant, anunenviable task but the Frenchman did do yeoman work on James in the Eastfinals.

Big men Tony Battie and Marcin Gortat along with veteran point Anthony Johnsonand sharp-shooter J.J. Redick also get situational minutes. Gortat is reallyimportant when Howard gets into foul trouble.

EDGE: Lakers

COACHING: Jackson's numbers and accomplishments can't be questioned but he'snot a great X's and O's guy and detests calling timeouts to stem the tide.That hurts the Lakers at times but the guy is 43-0 in the postseason when histeam gets Game 1 and he will be aiming for his 10th championship as a coachand 12th overall.

That means Van Gundy better pull out all the stops to get Game 1 in LA. VanGundy has taken pot shots from his former All-Star center, O'Neal, and hiscurrent star big man, Howard, this year. But, you can't argue with results andthe Ron Jeremy look alike has turned his club into the toughest matchup in allof the NBA .

EDGE: Lakers

PREDICTION: If Nelson was healthy, I can't picture anyone beating Orlando.When you have five or six players that can stretch the floor and bang threeson a consistent basis teamed up with Howard in the middle, that's toxic.

Houston and Rick Adelman magnified the Lakers flaws for all to see and Iimagine Van Gundy will try and torture LA with Turkoglu and the pick-and-pop.Alston isn't consistent enough to take advantage of the Lakers' shakyperimeter defense, however.

Both teams are superb as the host and you play 82 games to get Game 7 at home.LA is 13-1 in home Game 7s and has won its last nine.

The last and only time LA lost in a Game 7 on its home floor was in the 1969NBA Finals, a 108-106 setback to the Celtics. That's the big differencehere.

Lakers in 7.