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Ahh... the NBA’s “second season” has finally arrived--that lovely time of year when basketball coverage dominates American sports media and diehard hoops fans like myself walk around with a sudden lightness in their gait and a joyous glimmer in their eyes. Forty games in forty nights! Almost too good to be true!

Still, some try to rain on the fans' parade. We’re only 10 games in, but the buzz-killers are already waxing impatient--anxious for their ‘inevitable’ Kobe v. Lebron finals. I can’t blame the casual fan or cable analyst. A Cleveland and L.A. showdown does feel a bit preordained, but there’s so much great basketball to watch and experience before we get to that point!

And now, here's my tardy O.S. first round playoff “preview”:

The East (no longer “the Least”)

Cleveland (1) v. Detroit (8): The Cavs lost twice at home all season. They’re not just King James, they’re a cohesive team built for championship basketball. The second Detroit era is over. Rodney Stuckey and Will Bynum are not going to lead anyone to an improbable first round upset. And contrary to what Bill Beck thinks, Rasheed Wallace is a washed up liability. At this point in his career, The Human Technical Foul is not even one of the ten best power forwards in the East. Cleveland’s already up 1-0 in the series. I predict Cleveland in four.

The hated Boston Celtics (2) v. Chicago (7): The Bulls have stole home court advantage by splitting the first two games in the Garden. Now Chicago needs to come home and win a pair in the United Center to put the Garnett-less defending champs on the ropes. It took a last second shot by Jesus Shuttleworth and a triple-double by Rajon Rondo to lift the C’s to a series tie last night. That doesn’t bode well for fans of the Green. The Bulls pulled off the best trade of the NBA season (acquiring John Salmons and Brad Miller at the deadline) and they’ve been a much better team since that move. Ben Gordon can go off any night. Derrick Rose is the league’s top rookie and Chicago looks poised for the upset. I predict Chi-town in seven.

The Orlando Van Gundys (3) v. Philly and A.I. vers. 2.0 (6): The Sixers stole one Sunday. I could barely believe my eyes. Iggy's game-winner gave Philly fans one of their first legitimate reasons to cheer in the young Elton Brandt(less) era. And, my hometown hero Dwight Howard just isn’t looking all that impressive lately. I doubt he’s in full health, but Dwight ain't the type to make excuses. Still, Philly shouldn’t be too much of a problem for the Magic. If Hedo Turkoglu and Rashard Lewis get back to their style of play in game two, that Sunday aberration could quickly fade into oblivion. No way Sam Dalembert starts at center for a second round playoff team. My pick: Orlando in six.

My beloved Atlanta Hawks (4) v. Dwayne Wade and some flotsam (5): My birds flat out embarrassed Miami Sunday night. Bibby was throwing half-court alley-oops, we dominated the boards and the Heat looked like a lost high school team. This is what happens when you can control Dwayne "Pookie" Wade (9 turnovers). The Hawks will make it into the second round and all those big time analysts drooling over their predicted Wade v. Lebron round two showdown must have completely slept through the Atlanta v. Boston first round series a year ago. The Heat will win one game or maybe even two in this series because Wade will go off at least a couple of times and there’s the inevitable “Josh Smith self-destruction game” waiting in the wings. But the Hawks are simply better and more experienced at every position besides the shooting guard. And three-time all-star Joe Johnson is no slouch at the two. Quiet Joe is the heart and soul of my team and he’s as good a defender as any perimeter player in the league. Hawks in six... but I’d love to see a sweep.

The West

L.A. (1) v. Utah (8): Folks are calling for a sweep, but I think Utah will steal a home game or two. I’m hoping for at least a six game series, but five is more realistic. I’d feel better about the Jazz’s chances if Boozer and Millsap hadn’t been completely dominated in game one. With a healthy Mehmet Okur, this is a totally different series, but then again, if Okur was healthy, the Jazz wouldn’t have fallen to the eighth seed. Kobe’s a monster, Pau is the league’s best second-banana and the Lakers shouldn’t lose more than one or maybe two in Utah.

Denver (2) v. New Orleans (7): Chris Paul is fantastic. The other day I heard some sports radio goons claiming that no player in professional sports means as much to their team as CP3. They said that if Paul wasn’t there, New Orleans wouldn’t even have a basketball franchise. He alone has saved that team. Attendence and performance was terrible before the Paul revolution. And then there was Katrina... I actually think that the radio guys made a fair assessment (of CP3 being the most important player to his team in all of pro-sports). But as much as I’d like to see them win, the Hornets don’t look exceptionally well-suited for this match-up. They’re already in a 1-0 hole, but a win in game two could make things interesting. Denver’s depth (and New Orleans’ complete and utter lack of any thing resembling a bench) should carry the Nuggets to a solid series win, but I’m going to dare to believe that Nawlinz will keep it close. Denver in seven.

San Antonio (3) v. Dallas (6): This one is shaping up nicely. Dallas stole game one at San Antonio and then Tony Parker took over last night and sent the Mavs crashing back to earth. Nobody in the league can guard Tony Parker when he’s on. The Spurs definitely miss Ginobili, but they’ve played without him for much of the season. I truly believe that if any first round series goes to seven games, its going to be this one. Almost too close to call, but I’ll go with Spurs in seven, only because Pops is the truth and Rick Carlisle is, well, Rick Carlisle.

Portland (4) v. Houston (5): The Rockets mopped the floor with the Blazers in game one at the Rose Garden, which means its time to for the city of Portland to panic. The Rockets could sweep this thing. They’ve got experience, depth and with no Knee-Mac, the first round exit curse might finally be lifted. Portland had no answer for Yao Saturday night. The 7’6” pride of China made Old Man Oden, LaMarcus Aldridge and “The Vanilla Godzilla” look like Yi Jianlian’s pre-draft workout chair. Everyone likes Portland as the team of the future out west, but I don’t think that this is the year. Houston in five.

Tonight’s games: Detroit at Cleveland, Houston at Portland and Utah at the Lakers.