| No. | Team | Reason For Ranking |
| #1 | San Antonio Spurs | Duncan and Anderson; Best Record In NBA |
| #2 | Sacramento Kings | Hanging On For Dear Life; Only 1/2 Over LA |
| #3 | LA Lakers | A 6 Game Winning Streak; Kobe's Back + The Defense Is Too |
| #4 | Dallas Mavericks | Cuban Is Crazy; The Rest of The Team Is Sick! |
| #5 | Utah Jazz | Slipped A Little Bit; Still In The Thick of Things |
| #6 | Milwakee Bucks | This Team Does It Well; Ray Allen Is Awesome! |
| #7 | Phoniex Suns | J-Kidd Is Doing All; Lakers Game Them A Whoopin' |
| #8 | Miami Heat | Zo's Back; Hardaway Is Nasty In The Clutch |
| #9 | Portland Blazers | Portland Need To Get Their Act Together, Wallace Needs To Act His Age; 41...encounting |
| #10 | New York Knicks | Mark Jackson Was A Total Mistake; This Team Is Beat Up (physically) |
| #11 | Miami Heat | Seem To Be Doing Well Without EJ; Last 10: 7-3 |
| #12 | Boston Celtics | Pierce Is The Truth; Can you say: "playoffs" ? |
| #13 | Seattle Sonics | They've Won they're last 6 Games; Watch out now! |
| #14 | Houston Rockets | If only they were in the east!; 38-30 |
| #15 | Phoenix | This team is better than their 39-27; Matrix 2001 is for real |
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