21. Allen Iverson, Denver: AI's low shooting percentage and his unwillingness to be less than the number one gun dropped him this far. Sure, by the end of the season Iverson can climb the charts to his once rightful position, but the game he plays in Denver is not the one he played in Philly. In the wide-open Nuggets offense AI must be a facilitator, an enabler for Carmelo Anthony, and lastly a scorer. On defense he only has to continue to be one of the smartest passing lane defending guards in the history of the NBA. Overall, it's not that tall a task, but it's a different and potentially one for AI. Let's see how he handles the responsibility for an entire season.

22. Michael Redd, Milwaukee: Redd's injury kept the Bucks from the playoffs last season. The Bucks were 3-17 without Redd in the lineup last season and an above .500 team with him. Since NBA reporters constantly argued that wins and losses meant so much that Dirk Nowitzki was the hands down MVP last season, it could be argued that Redd was far more valuable to the young Bucks than was to Dirk to the Mavericks. So much for the cred of the voters. Redd is a shooter and a quiet but efficient leader. Because he relies on his jumper for the lion's share of his points and is only a fair defender, Redd cannot be ranked higher. Milwaukee will be in the hunt again this year and Redd must add to his game for the Bucks to be a viable playoff team in the increasingly more competitive Eastern conference.

23. Luol Deng, Chicago: Deng is good, very good. He's underrated in every aspect of the game, yet he is the linchpin of the Bulls. He is much like a younger Manu Ginobili, except with a higher upside. He can shoot from anywhere on the court and has nice post moves. He rebounds well. He defends well. And he plays with fire. This season expect to see Luol bust out.

24. Jermaine O'Neal, Indiana: What is it about JO? Maybe it was the money. Maybe it was the Palace Revolution. Maybe he just got old too fast. But whatever it is, something is missing from O'Neal's game. All the negative swirl around the Pacers doesn't help, either. And all that proves is that JO doesn't hold that leadership sway over his teammates that he thinks he does. He's all-around above average, which got him this spot. But when you look at him, you think, damn he should be top 10. And that's exactly why he's number 24.

25. Shawn Marion, Phoenix: Finally a place for the Matrix. Marion does nothing well on his own, but does everything well enough to get his on his own. He doesn't have a dribble-drive move. He doesn't pass well. He defends only sometimes. And he's much more interested in spotting up in the left corner waiting for Stave Nash to kick him the rock for a three than he is hitting the boards, initiating the break and filling the lane as a trailer. But. Matrix is the best garbage man in the game. So, he grabs plenty of rebounds, scores plenty of points, and does what he needs to help to be the Suns number two defender to Raja Bell. This is the conundrum that is Shawn Marion. He will never be good enough to be "the Man" on any team, but he is just good enough to complain about why he isn't. Oh yeah, and he's soft as butter mentally. After years of dealing with his whining, the Suns are growing tired of babysitting his psyche. More of the same can be a team killer, let alone a Marion killer. It will be an interesting 2007-08 season for the Matrix.

26. Dirk Nowitzki, Dallas: I read the posts in the comment section when I had Dirk in the top 10. Then I thought and thought and thought. And you know what? Dirk isn't that good. Yea, he added some defense to his game, but he was still a below average defender. He actually co-led the Mavericks - with Josh Howard - to the Lig's best regular season record, but wilted in the playoffs. The Dallas unseemly first round exit to the Golden State Warriors highlighted Nowitzki's glaring deficiencies. Dude better add something from the post to his game or he's going to drop even more next season. And when I think about it, the Warriors provided the blueprint on how to stop Nowitzki and I don't know if he has the physical talent to overcome a smaller, but quick and tough defensive player. A whole lot of forwards will be looking to enhance their reps off Dirk this season. We'll see if he's up for it.

27. Antawn Jamison, Washington: 'Tawn proved exactly what his status is in the NBA during the Wizards first round loss in the 'Offs last season. Jamison's 32 ppg in the first round against Cleveland actually put a scare into the Cavs every game, though the ex-Boulez still got swept. Not many pundits five Jamison props, but watch him this year. Now that he knows he can get off regardless of the opposing defense's tactics, we could well see a 25 and 10 year from the Washington forward.

28. Josh Howard, Dallas: That's right, I feel Josh Howard is that close to Dirk. Howard was the Mavericks' best defender last season. He often played point forward, two guard and acted as a swing man. What more could you ask for from a player? One more year with confidence, that's all. One more year and he can vault right over his more ballyhooed German teammate.

29. Deron Williams, Utah: D-Will is a J Kidd clone with a twice as good shot. The young man is strong everywhere on the court, on both ends of the floor. He passes with the best of 'em and plays defense better than the rest of 'em. If Williams, like Kidd, can learn to feel successful on a given night scoring only eight points, but stay involved in the game and get his 13 assists and nine boards, control the tempo, and lead the Jazz to a win, he will be up in the top 15 next year.

30. Pau Gasol, Memphis: Pow! Without him the Grizzlies were nothing. With him the Grizz weren't too much. The thing about Got Soul is that he has a smooth all-around big man game. He's not bad on defense, though he could stand to put on a little more weight. Lets' put it like this: Pau does everything well enough to get him into the top 30. He needs to stay healthy, though. Like many players in the 21-30 range, this is an important season for Gasol. Staying in the 25-30 range isn't good enough.