

Record: 61-21
Analysis: If the Cleveland Cavs were destined to win a championship, this would be the season to finish what they started. LeBron James and company have jammed down on the accelerator for 82 games and need to continue to apply that pressure to every team they face if they want to reach the NBA Finals. Cavs'' owner Dan Gilbert spent the money to bring the remaining pieces of the playoff puzzle to Cleveland. Shaquille O''Neal, though hurt now, will return to join forces with Anthony Parker and Antawn Jamison, the other two fresh faces in the Cavs postseason line-up. From the perimeter Mo'' Williams and Delonte West will continue to carry the load with Daniel Gibson acting as their long range threat. The X-factor in this post-season remains Anderson Varejao, but don''t discredit the contributions of Jawad Williams and J.J. Hickson who have proved themselves throughout the course of the season as viable options off the bench.
Magic
Record: 59-23
Analysis: The Orlando Magic have gotten stronger as the season has progressed. Dwight Howard remains the catalyst with a healthy Jameer Nelson feeding him the rock. The addition of Vince Carter has added a dash of athleticism along with a veteran leader to lean on come the playoffs. Rashard Lewis does a little bit of everything for Orlando and because of his length will help create mismatches on the perimeter. When J.J. Redick is on the floor the Magic add a deep threat that can help erase double digit deficits in a hurry. The "Master of Panic", as Shaq so affectionately refers to Stan Van Gundy, has himself a team capable of winning a championship this year and for year''s to come.
Player of the series: Cavs - LeBron James (32.4 ppg, 12 rpg, 6 apg)
Chances of Winning Conference Finals: Cavs 44.3% - Magic 39.5%

