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(Okay, this sucker is finally completed. Give me your ayes and nays.)

EASTERN CONFERENCE

Atlantic Division

1. Boston Celtics (2nd Playoff Seed)

Why: After short off-season, superb but aging big 3 pacing themselves for postseason. Posey missed. More quantity that quality in bigs off bench. But trio remains aces and Rondo emerging fast.

Worries: Kendrick Perkins' balky shoulder, inevitable letdown.

Overrated: The redemption of still-not-a-genius Doc Rivers. And based on his new salary, Tony Allen.

Underrated: Perkins' mucking.

Wild Card: Will Pierce reprise his magnficent postseason defense?

2. Toronto Raptors (5)

Why: Bosh-O'Neal tandem successful, Colangelo's United Nations are another year accustomed to NBA ball.

Worries: JO is toast, Moon is a flash in the pan, and the bench, especially in the backcourt, is too thin.

Overrated: With Canada off the radar, not much. Maybe 2007 Coach of Year Sam Mitchell?

Underrated: Impact of losing AJ Ford as pace changer and provider of rest for Calderon, three-point shooting depth.

Wild Cards: Bargnani bust or late-bloomer? Backup PGs Roko Ukic and Willie Solomon.

3. Philadelphia 76ers (6)

Why: Brand and Iguodala not ideal mesh and getting vintage Brand not guaranteed post Achilles injury. Shotblockers in paint (Dalembert, backup Ratliff), allow swingmen (Iguodala and Thaddeus Young to gamble on steals).

Worries: Brand's durability, return to earth after big step forward last season. Run and gun backfires.

Overrated: How much Brand will help.

Underrated: Frontcourt depth, with Reggie Evans and the good-looking rook Spreights in addition to Ratliff.

Wild Cards: Uh, Elton Brand. Breakout sophomore campaign for Thaddeus, Donyell Marshall and Kareem Rush raining treys off the bench.

4. New Jersey Nets (14)

Why: Krstic sorely missed, Vinsanity and Yi are matching dysfunctions of laziness, everyone waiting for LeBron.

Worries: LeBron arrival as delusional as Jay-Z retirement, Carter untradeable, Yi bad enough to turn off Chinese fan base.

Overrated: You mean besides Carter? The capability of Coach Frank, the center tandem of Brook Lopez and Josh Boone.

Underrated: Marvelous Mexican Eduardo Najera, whose added the three-pointer to his dirty work acumen. Point guard Devin Harris.

Wild Cards: Sean Williams, who deserves patience, the unquestionably athletic Yi.

5. New York Knicks (15)

Why: Because the fall of Rome wasn't rebuilt in a day. Because D'Antoni is coaching the wrong team (boot Riley and put him in Miami). Because Chris Duhon as the big personnel upgrade is weak sauce.

Worries: Disgruntled Knick fans finally stay away. A team mutiny. That, hey, you can't play Suns basketball with Eddy Curry and Zach Randolph. That the Italian rook is a bust.

Overrated: Throw the roster into a hat and draw a name. (Yeah, even David Lee, so constantly cited for being underrated that the reverse is closer to truth.)

Underrated: The limited but potentially crucial value of Stephon Marbury to some team over the next couple of years. Q Richardson's fantasy value. How much they'll miss Renaldo Balkman.

Wild Card: Marbury returns from the psychological wilderness, D'Antoni proves he's a genius after all as Knicks win 35 games.

Central Division

1. Cleveland Cavaliers (1)

Why: LeBron lives up to King James moniker, and the roles of players around him are tangible and complementary, especially new pickup Mo Williams, an uber-Paxton/Vujacic. Last year's distractions--contract disputes, big late-season trade--no longer a factor.

Worries: The tread on the tires of Big Ben and Z, the limits of LeBron's endurance.

Overrated: Boobie Gibson, Anderson Varejao.

Underrated: Coach Mike Brown, a poor man's Pops.

Wild Card: Enough quality swingman depth to give LeBron 10 minutes off every night?

2. Detroit Pistons (4)

Why: Lack of superstar matters in beefed-up East elite; need to blend new talent with old standbys under an unexperienced coach.

Worries: 'Sheed's fuse during decline in skills, and the psychological toll on the rest of the aging core (corps) of being not quite good enough year-after-year.

Overrated: Mr. Big Shot, who should split time with Stuckey this season.

Underrated: The potent power forward troika of McDyess, Maxiell and Amir Johnson, the offense of Tayshaun Prince.

Wild Cards: New coach Michael Curry, ex-top pick Kwame Brown, and is F Walter Sharpe another Dumars discovered diamond in the rough?

3. Indiana Pacers (9)

Why: A lot of intriguing pieces and a coach, Jim O'Brien, who knows how to put them together. But not enough defense to make postseason.

Worries: Roles don't get sorted. Who's the go-to guy, Granger or Dunleavy? The health of TJ Ford.

Overrated: Troy Murphy, always better on paper than on the court. Larry Bird as personnel guy. PG Jarrett Jack, fortunately now a backup.

Underrated: Dedicated mucker Jeff Foster, the potential upside of Roy Hibbert.

Wild Cards: The impact of rooks Hibbert in the paint and sharpshooter Brandon Rush beyond the arc. And does either Granger or Dunleavy have another level to rise?

4. Chicago Bulls (11)

Why: A pick-up-the-pieces year after the 07-08 disaster. Can new coach Del Negro blend the silk of Derrick Rose and Luol Deng with an formidable crew of bangers?

Worries: Neophyte Del Negro is clueless, Tyrus Thomas is a bust, Gordon, Hinrich and Nocioni have all hit their ceilings, and no low-post threats among Noah/Gooden/Gray.

Overrated: The gunner Ben Gordon, banger Gooden, whose game is as ugly as his hairstyles.

Underrated: Defensive stud Sefolosha; ditto the D of a healthy Larry Hughes; the immediate impact of Derrick Rose.

Wild Cards: Bounceback years from Hinrich and Deng, a monster ROY season from Rose, Del Negro figuring it out.

5. Milwaukee Bucks (13)

Why: Both their anchors (Redd and Bogut) are overrated and at odds with Scott Skiles' emphasis on D. GM John Hammond salary-dumps Mo Williams and yet trades Yi for Richard Jefferson, turning Ridnour and Villanueva into starters. WTF?

Worries: That Jefferson enjoys Milwaukee just as much as Yi did, that Redd and Bogut still can't defend and land in Skiles' doghouse. That top rook Joe Alexander is more a misbegotten 'tweener than a prototype Skiles sparkplug.

Overrated: Jefferson's stardom, Bogut's upside

Underrated: Backup big man Francisco Elson, whose time with the Spurs will get him minutes in Milwaukee.

Wild Cards: Alexander has the gritty goods, Ramon Sessions grows enough to push aside Ridenour at the point.

Southeast Division

1. Orlando Magic (3)

Why: Howard closest thing to vintage Shaq in NBA now. Pietrus and backup PG Anthony Johnson savvy complementary pickups.

Worries: Opponents figure out inside-outside offense, daring Magic to beat them with Jameer Nelson off dribble and Howard shooting midrange. The treys don't drop as easily this year. Hedo takes a step back from breakout year.

Overrated: Howard's Olympic doldrums translating to NBA.

Underrated: Stan Van Gundy, among league's top 10 coaches.

Wild Card: Howard takes another step up into MVP contention.

2. Atlanta Hawks (7)

Why: Nice blend of veteran backcourt and young, athletic front line. Mo Evans nice replacement for departed Childress. Playoff surprise vs. Celts provides emotional boost heading into season.

Worries: Expectations too great on team that, after all, won only 37 games last season. Bibby knows his tenure is brief and goes for his own before being salary-dumped. Josh Smith relaxes with fat new contract.

Overrated: Al Horford's ability to play center--this team needs Zaza Pachulia or better (Randolph Morris?) in the pivot to take next big step.

Underrated: The potential synergy with Joe Johnson and Horford as co-leaders of still-young squad on the come.

Wild Cards: Acie Law emerging enough at point to make Bibby's expiring contract a moot issue. Marvin Williams finally blossoming.

3. Miami Heat (8)

Why: Dwyane Wade, Shawn Marion and Michael Beasley. Screw the point guard and center--that's enough to squeak into the playoffs in the top-heavy East.

Worries: Beasley and the ego-fragile, contract-waiting Marion don't respond well to the ball-dominant Wade. Too many turnovers, not enough rebounds. Udonis Haslem takes his finger out of the dike in the paint. Erik Spoelstra?

Overrated: Marion's versatility--he's no KG. The need for a quality PG with Wade on the floor--see MJ, Kobe, LeBron, etc.

Underrated: The value of Haslem. If he goes down, it's another train wreck in Miami.

Wild Cards: Mario Chalmers, or, better yet, Sean Livingston, emerging at the point. Balancing egos of Big Three.

4. Charlotte Bobcats (10)

Why: Because Larry Brown will help a lot and every year can't be ruined by injuries (unless you're the Wizards). Enough of the roster will buy into Brown's "right way." But frontcourt size and depth still a problem.

Worries: Adam Morrison a bust, Okafor and Felton have hit their ceilings, leaping crasher Gerald Wallace a bad concussion away from forced retirement.

Overrated: The potential of top rook DJ Augustin. Emeka Okafor as top overall pick getting a near-max deal (6 yrs, $72 M) to play the pivot.

Underrated: The ability of Jason Richardson to bail out the offense.

Wild Cards: Sean May stays healthy and blossoms, Brown loosens the reins on the perimeter bombers--Morrison, J-Rich, Matt Carroll--and turns Okafor into 'Sheed 2.0 on defense.

5. Washington Wizards (12)

Why: This year the raft of injuries finally catch up. Haywood's absence hurts more than Agent Zero's because the backups are undersized. Jamison is another year older. Can Caron Butler's all around game carry this team until Arenas's return?

Worries: Snakebit luck finally becomes too oppressive. Jamison takes step back, Etan Thomas and Darius Songalia can't get it done in the paint, DeShawn Stevenson affected from being punked by LeBron in playoffs.

Overrated: Jamison, good on paper but unable to guard larger 4's. Stevenson, a feisty defender who, like Arenas, is a legend in his own mind.

Underrated: Coach Eddie Jordan. Point guard Antonio Daniels, a consummate pro who is the reason why the Wiz haven't missed Arenas during all those knee surgeries.

Wild Card: Andray Blatche, whose emergence as a force in the paint would make a huge difference here.

WESTERN CONFERENCE

Pacific Division

1. Los Angeles Lakers (2)

Why: Hindering scar tissue from last year's Finals makes for tougher slog. Halos askew on Kobe and Zen Master, not to mention Odom and Gasol. Starting Vlad Rad over sensitive Odom may backfire.

Worries: Toll of long postseason then Olympics on Gasol and Kobe. Opponents effectively emulating Celts in getting physical and daring anyone but Kobe to beat them.

Overrated: Derek Fisher, a class act and heartwarming story who is at best slightly above average at the point. Vlad Rad, who hurts this teams at least as much as he helps it.

Underrated: Trevor Ariza. How much Andrew Bynum will develop this year.

Wild Card: Lakers adopt bloodthirsty attitude, turn arrogance into grit and positive aggression.

2. Los Angeles Clippers (7)

Why: Baron Davis and Marcus Camby are a huge improvement over ball-hog Corey Maggette and 8 games of Elton Brand. Chris Kamen is a top-10 center who can play twin towers with Camby because of the latter's midrange offense.

Worries: The health of both Davis and Camby, hurt in the past and already dinged up for the opener. Potential fallout from the power struggle between coach Mike Dunleavy and ex-GM Elgin Baylor. The rooted inferiority complex of Clipperdom.

Overrated: The trio of anti-glue guys--Tim Thomas, Ricky Davis, Cuttino Mobley--coming off the bench.

Underrated: The value of already mature second-year pro Al Thornton--never a star but a solid complement. Camby's ability to erase mistakes when perimeter D allows penetration.

Wild Card: Rookie Eric Gordon could be special. Entire team could boom or bust--range is 20 to 50 wins.

3. Phoenix Suns (8)

Why: Erratic transition from go-go to go-stop-and-slow. Shaq's best value now is enabling Amare. Inconvenient question: Who besides Raja Bell on this roster is a quality NBA defender? Fumes of Nash-Hill-Shaq plus Amare engine enough to eke out bottom run playoff spot.

Worries: Demolition derby leaves husks of Shaq-Hill-Nash by the wayside. (When Stoudemire is your horse there are worries aplenty.) Barbosa repeats last season's disappointments. Terry Porter's emphasis on D runs into brick wall of reality.

Overrated: The current reputations of Hill and Shaq, the promise of rook Robin Lopez. Alas, Boris Diaw, disappeared now two years running.

Underrated: The impact of losing D'Antoni, and the stupidity of nice-guy Steve Kerr in going for broke with the Shaq trade and then scapegoating his head coach.

Wild Card: The proud old vets dig deep for one more glorious year.

4. Golden State Warriors (9)

Why: Injury to Monta Ellis and loss of Baron Davis means obscure committee runs the point guard spot. Even before Ellis returns, not enough touches to go around between Maggette, Jackson and Harrington.

Worries: Boomlet of goodwill from upset of Mavs deflates into selfish, no-D carnival, bastardized Nellieball with the coach himself checking out, mentally and/or physically, before the All Star break.

Overrated: Ellis as a top flight point. The "fun" of losing 125-119.

Underrated: What could be done emphasizing a big mobile front line that sifts in Biedrins, Harrington, Brandan Wright and Ronny Turiaf. The slow but sure maturation of Stephen Jackson.

Wild Card: Wright emerging. A smart, early replacement for Nellie.

5. Sacramento Kings (14)

Why: Least talented roster in NBA. Artest and Bibby gone from overachieving 38-win team. Beno and Mikki won't get better, Brad Miller a year older. Kevin Martin or bust in Sacramento? No wonder the big news is $10 tickets.

Worries: Not enough grit after Miller, with Spencer Hawes, Mikki Moore, Francisco Garcia. That drafting Jason Thompson 12th overall was a big mistake.

Overrated: Management's estimation of their personnel, after too-fat contracts meted out to Garcia, Moore, and point guard Beno Udrih (who nevertheless would look good--and could have been--in a Wolves uniform). Bobby Jackson, erstwhile ball-hawker now a step too slow.

Underrated: Blue collar swingman John Salmons, pretty-boy coach Reggie Theus who worked wonders with this ballclub last year.

Wild Card: If their last two top picks--Thompson and the willowy Hawes--can play, that's wild cards filling an inside straight.

Southwest Division

1. Houston Rockets (1)

Why: Deep, relentless interior defense, with Scola, Artest, Landry, Battier, and Yao. Artest can be shut-down defender on league's elite swingmen. T-Mac takes pressure off so-so PGs Alston and Aaron Brooks. Brent Barry a key, Spurs-like acquisition. On paper, the best team in basketball.

Worries: Keeping Artest sane, obviously. Managing Yao's minutes in a way that protects his body and his ego at the same time. T-Mac's notorious postseason history and Alston's ability to be a floor general on a team in serious contention for a ring.

Overrated: McGrady as "choker"--it feels like the KG chatter before last season. The value of Yao--they can win without him.

Underrated: Luis Scola, the Spurs' biggest mistake. The grit of Landry and Battier, which is nearly the equal of vintage Artest. The track record of coach Rick Adelman.

Wild Card: Insert Artest joke here. Aaron Brooks emerging as pace-changer off the bench.

2. New Orleans Hornets (4th seed, 3rd best record)

Why: Emergence of Big 3 (Paul/Chandler/West) last year no fluke. Posey the perfect pick-up--defensive toughness and corner treys from CP3--and Julian Wright will emerge a little more this season.

Worries: Losing Pargo means horrible options--yeah, Mike James--behind Paul at the point. Ditto what happens when Chandler gets in foul trouble, leaving matters to Hilton Armstrong and Melvin Ely.

Overrated: Peja and Mo-Pete: Great knockdown shooters who need teammates drawing double-teams to get open.

Underrated: Chandler and West. Overshadowed by Paul, Chander happens to be the game's second-best center behind Dwight Howard, and West is a deadly midrange shooter who plays and defends with contagious passion.

Wild Card: Can Mike James find the mojo that made him a valuable backup early in his career? Posey pushing Peja and Peterson to play better defense.

3. San Antonio Spurs (5)

Why: Who is the next wave: Udoka? Mason? George Hill? Much as I love the Spurs, supreme coaching and bottomless pride must eventually cede to superior quickness, stamina, athleticism and talent.

Worries: Father Time. Duncan, Bowen, Oberto, Finley, and Kurt Thomas are on the downslope. Ginobili's ankle injury. Is this the year fearlessly penetrating Tony Parker gets hurt?

Overrated: The Spurs' string of odd-year championships and the value of their playoff experience. Instead, think of the Utah and Stockton and Malone at the end of their run.

Underrated: Gregg Popovich. Despite all logic, it will never surprise me to see Pops and Duncan triumph. A healthy Ginobili--the best clutch player in the game?

Wild Cards: Can the "Spurs way" turn Udoka into the second coming of Bowen, and Mason into Finley?

4. Dallas Mavericks (10)

Why: Jason Kidd is absolutely vital to their fortunes and on his last legs. Nowitzki and Howard toting heavy (albeit very different) baggage. As the rule changes increasingly emphasize speed and athleticism, from 1 through 12 they among the slowest teams in the NBA. Scapegoating Avery Johnson was bad juju.

Worries: Falling down the rabbit hole even faster than Phoenix and San Antonio. Gigantic payroll makes some players (Howard, Dampier, Dirk) untradeable.

Overrated: Kidd is arguably the most overrated player in the NBA. Stackhouse no longer can get to the rim at will. Dampier is extremely limited, and should lose time to DeSagnana Diop.

Underrated: Brandon Bass is in linebacker club--joined by Maxiell, Millsap, and Landry--unheralded bangers off the bench who invariably help their team.

Wild Cards: Can Howard and Nowitzki bounce back into the form they showed during the Mavs' 67-win season?

5. Memphis Grizzlies (15)

Why: With Darko and Marc Gasol as the beef underneath at PF and C, the Grizz will be in the penalty shortly after the national anthem. There's more quantity than quality at the point. Their best players--Rudy Gay and OJ Mayo--are the easiest spots on the floor to fill.

Worries: That fans will notice that, despite their resemblance, Marc is not Pau. That Mayo is biding time and going for his before he scrams out of town. That they'd be better off with Kevin Love and Mike Miller.

Overrated: Mike Conley's upside. The value of big slow guys down near the basket.

Underrated: Rudy Gay is getting noticed but is still not fully appreciated. Believe it or not, Marko Jaric is overpaid but could help this team with his length and defense (and Adriana Lima sightings).

Wild Card: Marc Iavaroni abandons the double lugs and goes back to go go with Hakim Warrick beside Gasol and Gay, Mayo and speedy Kyle Lowry. But it still won't get them 25 wins.

Northwest Division

1. Utah Jazz (3rd Seed, 4th best record)

Why: Smart retooling with CJ Miles next to Brewer in the starting lineup creating a deep bench of Kirilenko, Millsap, Korver, Harpring and Brevin Knight. As usual, it is a patient, reliable building process.

Worries: Their funky frontcourt matchups don't translate well to playoff familiarity. Ditto Jerry Sloan's impeccable but predictable half-court sets.

Overrated: Sacreligious though it may be--and though I genuinely admire the guy--Jerry Sloan has never won the big one despite decades in the game and a plethora of stars and superstars on his rosters.

Underrated: Brewer would score more in another system. Millsap is a beast. Brevin Knight is a great backup PG in Sloan's system.

Wild Card: AK-47 thriving as 6th man tempo changer while Miles improves the offense in the starting lineup.

2. Portland Trailblazers (6)

Why: Because they're loaded and need only time before talk of rings and perhaps a dynasty is heard. The best organized ballclub in the NBA over the past three years. If Jerryd Bayless is a legit stud at the point someday soon, they will really be fun to watch.

Worries: Too much talent, not enough minutes, hurts the feelings of the wrong players. Otherwise, Bayless can't play the point, Brandon Roy gets hurt and Steve Blake is reprises his postseason foldo in Denver a couple years back. Oh yeah, and Greg Oden is reinjured.

Overrated: Maybe Rudy Fernandez.The shot selection of Outlaw and Webster at the small forward. I'm reaching...

Underrated: The immediate impact of Oden. The value of Portland's frontcourt depth. I mean, who else can swap out Oden, Aldridge and Outlaw for Przybilla, Frye and Webster, a second unit that's the equal of most team's top trio.

Wild Cards: Coach Nate McMillan overplaying his hand with a young ballclub. Conversely, everything gelling for an improbable, Rays-like run to the top.

3. Denver Nuggets (11)

Why: They couldn't play D with Marcus Camby in the middle, why would they improve without him and glue guy Najera? A team of me-first gunners in Melo, AI and J.R. Smith, plus questionable characters such as K-Mart and Nene in the frontcourt. It shapes up as lots of talent jumbled into bad chemistry--all flash and no pan.

Worries: They should worry about fan mutiny after dumping Camby for nothing and keeping coach George Karl around. Otherwise the health of Nene and K-Mart who have lost major parts of seasons recently.

Overrated: Allen Iverson, one of my all-time favorite players, is staining his legacy out in the Rockies. Melo Anthony will be fool's gold until he dedicates himself to defense. And we're light years away from Karl heyday in drawing up pressure defenses in Seattle.

Underrated: Amid the carnage, the ever-hustling Anthony Carter had his best year last season. Linas Kleiza is an agile wide-body. And the Birdman, Chris Anderson, deserves all the catcalls but also some love (which is in shorter supply) for his effort around the hoop. Finally, Renaldo Balkman is a glue guy, so naturally he's heading down the depth chart in Denver.

Wild Card: Nene finally comes into his own as a premiere big man. AI and AC play wind-sprint ball in the high altitude. One of the high-scoring superstars is unloaded in a blockbuster and there is hope for the future among the now-betrayed Nuggets fans.

4. Minnesota Timberwolves (12)

Why: Memphis trade brings Big Al two vital assistants--outside sharpshooter Mike Miller, inside defender Jason Collins. Kevin Love? Jury's out as he stands in line behind previous three first-rounders who need to stop teasing and frustrating and start producing.

Worries: Foye can't play the point, Brewer can't shoot, McCants prefers controversy to trustworthy teamwork, Wittman, McHale and Taylor in over their heads.

Overrated: Love's immediate impact, Foye's leadership.

Underrated: Ryan Gomes, Mike Miller's non-shooting virtues, the instant offense of McCants.

Wild Cards: The correct deployment of Corey Brewer, Foye blossoming at the point, Al Jefferson walking the talk on defense.

5 Oklahoma City Thunder (13)

Why: An overreliance on Kevin Durant does nobody any favors. Ditto Wilcox and Collison, who shouldn't be part of the long-term plan. Top pick Westbrook is raw but exciting. With their core of kids (Green, Petro, Durant, Westbrook), their future could be bright.

Overrated: Durant was league's third or fourth best rook last year (Scola, Horton, maybe Thornton). PJ Carlesimo spends five years under Pops in SA and yet Sonics finished 27th in points allowed last year.

Underrated: Earl Watson is a great mentor/caddy for Westbrook at the point; Johan Petro deserves Collison's burn, Joe Smith was a savvy pickup for locker room leadership.

Wild Card: Durant makes me look stupid and blows up to the hype. Westbrook an immediate starter and demi-star.