A couple weeks ago, I broke down the needs of the playoff teams that were bounced in the first round. Now we’ll get into the issues of the squads that were steps away from the NBA’s version of the Final Four

Chicago Bulls — Everyone knows and beats to the death the fact that the Bulls need a post scorer. But more pressing is the need for a legit two-guard so Ben Gordon can reprise his role as Microwave 2000. Gordon is a helluva scorer, but he’s not someone you can count on for 40-plus minutes a night. I also think it’s a stretch to call on him to check a 6’5” or taller two. Talk of dealing Gordon is bogus. People in Chi-town have already dubbed him “Air Gordon.” You can’t deal a young guy who can fill it up.

The rumored deals for Kevin Garnett and Pau Gasol make sense for some reasons. But the cons heavily outweigh the pros. In three playoff appearances, Gasol is 0-12. Yes, the West is tough, but Memphis never finished higher than the eight spot in the playoffs. And who says he’s so awesome in the post. Have you seen him play? Yea, he has post moves, but he’s about as fleet of foot as Sean Casey. And I think his arms are longer than his legs. Take that as you will.

Garnett is intriguing. He’s been a top-5 player for the last half decade. He has an MVP on his mantle. He’s a fiery competitor. But before 2004, Garnett was 0-fer the playoffs. Since 2004, Big Ticket hasn’t seen the postseason. Of all the great players in the League, I honestly believe Garnett plays with the most passion. But he should not be missing the playoffs at this stage of his career. Do you realize the 2007-08 season will be Garnett’s 13th?

Yea, he’d be a massive upgrade over P.J. Brown, but I don’t see him being the guy who gets Chicago over the hump. Even with Ben Wallace and Luol Deng on the roster, Garnett would still be The Man. He hasn’t fared so well with that title when it comes to on-the-court. Missing the playoffs three straight seasons is evidence enough of that.

If I were Bulls GM John Paxson, I would build up my roster through free agency and the draft. Bobcats swingman Gerald Wallace is a free agent this summer. He’d fill the need for a legit shooting guard, paving the way for Gordon’s return to the sixth man role. The Bulls could parlay the lottery pick they received from the Knicks by way of the Eddy Curry deal into 7’2” Roy Hibbert. If Hibbert can start right away and give Scott Skiles 14 and 8, the Bulls should be favored in the East. Chicago’s 2007-08 rotation would then be: Hinrich, Gerald Wallace, Deng, Ben Wallace, Hibbert (starters); Gordon, Andres Nocioni, Tyrus Thomas, Chris Duhon and Thabo Sefolosha.

Yes, it’s a young group. But the core has been in the playoffs each of the last three seasons and should have the confidence going into next season that it can hang with anybody and (maybe) make it to the Finals.

Golden State Warriors — Golden State was a great story and seeing the look on Mark Cuban’s face when Dallas lost that series was classic. But anyone in the know knows the Warriors had no shot against any other team in the playoffs.

That helter skelter style makes for good TV, but it doesn’t get you any jewelry. Golden State is a team that has to build a big lead and hold it or blow a team out. When it comes to making decisions in tight situations, that’s where the Warriors struggle. Whether it be missing three free throws in the last 20 seconds o####ame, or passing up easy mid-range shots in another, Golden State doesn’t have the personnel to pull out close games.

Jason Richardson wants out. Monta Ellis doesn’t want to be a career back up. And Stephen Jackson is psycho. That playoff run was the epitome of one of those “lightning in a bottle moments.” Remember, the Warriors had to win 10 of their last 11 just to get into the eight spot.

Like Chicago, Golden State is too perimeter oriented. For that reason alone, if it’s true Phoenix is shopping Amare Stoudemire, Chris Mullin should do everything in his power to get him to the Bay Area. The Warriors’ style isn’t hat far removed from what the Suns run. Baron Davis is a capable point guard, and Amare would be their first option — exactly what he wants. Amare is slated to make $15 million per for the next few years. A deal of Stoudemire for Richardson, Sarunas Jasikevicius and an expiring deal would get it done.

If Golden State doesn’t find a guy who they can dump the ball to on a consistent basis, the second round is as far as they’ll get.

New Jersey Nets — The return of Nenad Krstic will help the Nets immensely. In the 26 games he appeared in this season, Krstic netted 16.4 points and pulled down 6.8 boards a night.

But Kristic’s return is the least of Jersey’s worries. Vince Carter is a free agent. And Jason Kidd isn’t getting any younger.

Kidd turned in one of the greatest playoff performances ever for two rounds, averaging a triple-double (14.6, 10.9, 10.9). And in one moment, Carter showed that after nine years in the League, he still isn’t ready for prime time as he let 68-year-old Eric Snow body him enough to where he couldn’t get a shot off in game 5 of the Nets/Cavs second round series. He also shot 6-23 in an elimination game.

If this team stays together, it has the pieces to make a run next spring. Jersey needs bench help. Bostjan Nachbar put in 9.9 in 23 minutes of work each night, but the rest of the Nets’ bench did nothing.

This year’s underwhelming free agent class consists of guys who would be solid contributors off the bench. Matt Barnes could give Jersey toughness and some energy off the bench, as could guys like Earl Boykins, Devean George and Andres Nocioni.

Phoenix Suns — If it wasn’t for that bogus suspension, the Suns would still be playing. But they’re not, so I have to address their needs now.

Phoenix doesn’t need much. Kurt Thomas playing solid against Tim Duncan showed that. But Steve Nash’s back isn’t getting any better. He’s approaching Larry Bird territory with that thing.

A couple of things could set the Suns up for years to come. If they play the Amare Stoudemire/Shawn Marion trade rumors right, they should get a starter and a first-round pick in either deal. Phoenix also has a potential top-five pick by way of the Joe Johnson trade. That pick could turn into Al Horford or Joakim Noah, making Stoudemire a little more expendable than Marion due to the positions they play. Marion’s defensive performance against San Antonio, where he guarded both Tony Parker and Tim Duncan for stretches, increases his worth, too.

Steve Nash needs an understudy. If Stoudemire is retained, Phoenix should say “f$ck it” and draft Mike Conley Jr. with that pick and hope Boris Diaw regains his motivation. If Marion is retained, Phoenix should draft Horford or Noah, hope Milwaukee’s Mo Williams, who averaged 17, 5 and 5 last year, doesn’t want a “huge” deal and roll with a core of Nash, Marion, Leandro Barbosa, Diaw, Raja Bell, Horford/Noah, Williams and whatever piece they get in the Amare deal.

Remember, Phoenix got to the Western Conference Finals last season minus Stoudemire. He’s no slouch, but trading Amare wouldn’t set Phoenix back as much as trading Marion would.

More team needs coming after the conference finals.

On Tuesday and Wednesday, I gave you the NBA also-rans. Today, we'll get into some teams that can make some noise, but won't see playoff action for one reason or another.

20. Milwaukee Bucks: I absolutely love the Charlie Villanueva deal for them. It gives Milwaukee added athleticism and depth up front to go along with Andrew Bogut and the underrated Dan Gadzuric. Ruben Patterson will give some defensive intensity to a squad that was in the middle of the pack last season at 98.8 points allowed. You know what to expect from Michael Redd-a boatload of points and not much else. I'm not a fan of their point guard situation at all. T.J. Ford, the piece used to make the Villanueva deal, was nice fit for a young tean that could get out and run. Fourht-year guard Maurice Williams-12.1 ppg and 4 apg in 58 games last season-has been inserted into the Bucks's starting lineup. He and Ford put up almost identical numbers. We'll see how he performs when he's playing 37-plus minutes a night.

19. Golden State Warriors: The bevy of talent on Golden State's roster has made the Warriors the "it" team to break out of their 10-plus year playoff drought. But the more high draft picks they get, it seems like Golden State goes backward. Based on the make-up of the Dallas roster, Don Nelson was brought back by former Warrior turned front office man Chris Mullin for another stint. Unless they swing a deal for Dirk Nowitzki, Steve Nash or Josh Howard, it ain't happenin' in Oakland. Baron Davis, while exciting, is overweight and injury prone. Mike Dunleavy could be the most disappointing number three pick ever. Starting center Adonal Foyal gave the Warriors 4.4 points and 5.5 boards a night last year. Did I mention that Dunleavy is listed as the starting power forward on Golden State's depth chart? 'Nuff said.

18. Orlando Magic: This year's "if" team, in my opinion. IF Dwight Howard gets some help. IF Darko shows why he was the number two pick in '03. IF Grant Hill can play 65 games. IF Jameer Nelson can blossom into a top-tier point guard. IF J.J. Redick will call a cab after he sulks after a bad shooting night.

17. New Orleans/Oklahoma City Hornets: NO/OK was a playoff team for much of last season, but it faded downt he stretch. With a number of teams out west getting healthier this off-season (Houston, Utah), I see the Hornets on the outside looking in again next April. Chris Paul will get some MVP votes and be referred to by some as the best point man in the League this season. The unheralded David West-17.1 ppg and 7.4 rpg in 05-06-will continue to improve. But I'm not sold on the parts added to George Shinn's team. Peja Stojakovic is only 29, but his best years are behind him. Two years after putting up almost 25 points a night over 81 games, Stojakovic's averaged dipped to 19.5 points over 40 games (42 missed due to injury). I know there is a premium on dead-eye shooters, but he still couldn't guard Milton Berle. The Hornets will start a career underachiever at center in Chicago castoff Tyson Chandler. The number two pick in the '01 draft, Chandler has career averages of 7.1 points and 7.7 boards. Get off Kwame Brown's back.

16. Sacramento Kings: New coach Eric Musselman was arrested for DUI recently. Not a good way to start your tenure. Add to that an already aging team hasn't made any moves to become younger or more athletic, and that spells the end to the Kings eight-year playoff run. Yes, the Kings average age is 26, but those young guys aren't young guns. Ron Artest, Brad Miller and Mike Bibby will all have solid seasons. The rest of the roster leaves a lot to be desired. Kevin Martin-10.8 points a game-is decent, but not  a starter, which he will be this year. The Maloofs are paying the ageless Corliss Williamson and Maurice Taylor.

Surefire playoff teams coming tomorrow