It’s probably not the new Dream Team — I mean, how can you beat Hakeem, Clyde, Charles, Scottie and MJ? — but it’s as formidable a crew as the U.S. has put together in a long, long time. The 12 man team was named today, and it lists some pretty good names.

The team is headlined by the likes of Kobe Bryant, Dwyane Wade, LeBron James, but joining them will be Jason Kidd, Chris Paul, Deron Williams, Chris Bosh, Tayshaun Prince, Michael Redd, Dwight Howard, Carlos Boozer, and Carmelo Anthony.

Though I’d leave a few of those off — there’s got to better player than Redd, Prince, and Kidd — it’s a solid squad. The starting five will more than likely be Paul, Kobe, D-Wade, LBJ, and D. Howard. That leaves guys like Jason Kidd, Deron Williams, and Chris Bosh coming off the bench, which is about as good a sixth, seventh and eighth man as it gets.

Oddly, not a single player from the World Champion Celtics. No one in LA’s complaining about that one.

Tim Donaghy might be pointing out the obvious at this point when he says that other refs in the NBA helped decide playoff games. In a letter written by Donaghy’s lawyers, he cites that refereers helped determine the outcome of games and extend series longer than they should have.

The letter also details an incident in the 2002 playoffs in which Donaghy alleges that two referees, who were known as NBA “company men,” wanted to extend a series to seven games. “Team 5″ could have wrapped up the series in Game 6 but saw two players foul out, lost the game and ultimately the series.

You’d never guess this based on the Eastern Conference, where every series seems to make it to Game 7. You’d also never guess this from the fouls called, given that Boston shot 38 free throws in Game 2 and LA shot 10. Hmmmm. . .

Tonight marks Game 3 of the NBA Playoffs, and this year’s playoffs have taught us anything, it’s that the Lakers win. Not just tonight, but the next three games. I bet Boston the other night — if you’ve listened to me, you’re now 2-0 betting against the spread. If you listen to me tonight, and you bet the Lakers at -9 (yeah, it’s high, but it’ll hit), you’ll be 3-0 with a lot of loot in your cash, and you’ll be smiling about the playoffs no matter who you’re rooting for.

One glaring stat from the last game? Well, other than the fact that the Celtics shot 38 free throws, and the Lakers shot 10, not a whole ton. Unless, of course, you consider 38-10 a whole ton, like most normal NBA fans.

Tonight marks Game 2 of the NBA Finals, and I have to hope that the delay from Thursday to Sunday was a one time thing but, given how Stern likes to drag these playoffs out, I’m guessing we’ll have a three day break in between each game.

Boston took Game 1 by 10 point, and now find themselves as a one-point underdog. A one-point underdog at home, where they’ve only lost one game?

Pft. Jump on that. I said it in the first game — ride Boston. Ride ‘em hard. I say it again: Ride Boston. Ride ‘em hard. And when Game 3 comes around, and LA’s down 2-0, causing Vegas to only give the Lakers a -3 spread, then ride the Lakers and watch them win by 20. This thing’s going seven, and the home team’s winning it every time.

My guarantee.

The Celtics took Game 1 of the NBA Finals, thanks in most part to Paul Pierce, who injured his knee, came back, and led his team to victory. Pierce went down, and from the look on his face you’d think he tore ever ligament in his knee, but came back and hit two crucial threes that ultimately swung the momentum in the Celtics favor. Pierce finished with 22 points on 7-10 shooting, while also going 3-4 from beyond the arch. Kevin Garnett finished with 24 points — leading all Celtics — and 13 rebounds, and everytime he touched the ball the announcers made it a point to say, “I wish he were more selfish — he needs to take more shots.” Twenty-two shots later, the same repetitive thing never did get old to them.

Kobe Bryant was held to 24 points on 9-26 shooting, and the rest of the Lakers cast was held in check in the second half; the Lakers managed 51 points in the first half, while only able to put in 37 in the second.

The 10 point win puts Boston up a game, but also does something more: It puts $50 more in my pocket, and if you listened to me, it put some money in your pocket, as well. Look: Vegas is going to be close with this thing. The spread last night was Celtics -3, yet the Celtics haven’t won a home game by less than 4. I don’t see the spread yet for Game 2, but I’ll repeat what I said yesterday: Bet the Celtcs hard. And when Game 3 shifts back to LA, bet the Lakers even harder. We’ve got only a few NBA games left to gamble on, and then it’s only baseball. So bet it while it lasts. Game 2 is Sunday at 9:00 EST.

Tonight marks the first game of the NBA Finals — finally — and even though it feels as if it’s been a month, we can all sit down tonight and watch a good game of 3 on 2, with an occasional white guy from the Lakers chiming in and dropping some threes.

Everyone’s saying Lakers, Lakers, Lakers, just like everyone was saying Pistons, Pistons, Pistons. I know the Celtics struggled against Atlanta and Cleveland; that said, with their backs against the wall, and possibly as an underdog against Detroit, they showed up and took two games in MoTown.

I don’t think they’ll take two games in LA, but a part of me also doesn’t think they’ll lose a home game. This one, I’m guessing, is bound to go seven.

At any rate, Vegas has this game at 3 points (favored for the Celtics, of course), but I’m feeling a first round blowout. Like, 20 points. If I were a betting man — oh, wait, I am. . . and I’ve got money loaded in my Sportsbook account — I take the Celtics to cover the three, and I take it hard. Of course, for me hard is about 50 bucks. But that means on Saturday hard can mean a hundred. Celtics win, enjoy the game.

With the Spurs a single game away from elimination — and three games away from moving on, I guess — their chances of repeating look dim. To put it this way, the Spurs would have to win their game tonight in LA, go back and win in San Antonio, then win again in LA, an especially hard feat given their inability to win in LA yet, even with a 20 point lead in the third quarter.

There’s that hope I have that the Spurs pull this off and I don’t have to see a duel between Kobe Bryant, whom I hate, and KG/Paul Pierce/Ray Allen, whom I also hate, but those hopes are dim as well.

To make matters worse, Vegas says LA by 7 1/2, and Vegas never seems to be wrong. When they are wrong, they’re off by a couple of points, and 5 1/2 isn’t helping their cause right now, either.

At any rate, it shouldn’t be long before the NBA gets what they want and we get seven games of Boston/LA, and Bill Walton and every other announcer can talk about how this is Bird vs. Magic, part II, only Bird isn’t white, he’s black, and he’s not quick, he’s pretty fat, and his name isn’t Bird at all, it’s Paul Pierce.

Here’s the Lakers/Spurs highlights from last night. Enjoy.

Last night’s controversial 93-91 win over the Spurs all but guarantees the Lakers will be representing the West in this year’s NBA Finals. The Lakers led just about the entire game, and while Brent Barry had a chance to win the game with 2.1 seconds left, his shot — the controversial no call — hit off the backboard as Derek Fisher guarded him. . . well, rather closely.

It’d be hard for the Spurs to say they lost the game because of a no call, given that Tim Duncan was 10-26 from the field, Tony Parker 8-17, and Manu Ginobli just 2-8. Kobe Bryant finished the game with 28 points, and Lamar Odom chipped in with a bounce game of 16.

The Lakers lead this series 3-1 now heading back to LA, and barring something along the lines of Red Sox/Yankees, have pretty much assured themselves a spot against Boston or Detroit.