After five months of intense action, National Basketball Association teams have shown what they’re worth, and it’s now getting closer to that time of year when the big players and teams have to come up with the bits of magic that separate the boys from the men.

Last season’s playoffs came to a close with the Wade-Shaq combination dominating as the Miami Heat claimed the top spot in the country, defeating the Dallas Mavericks four games to two in the final. With the 2007 playoffs just over six weeks away and the Heat laboring to make the playoffs, it looks like this year’s postseason tournament is going to be as explosive and open as ever.

Boasting teams like the Dallas Mavericks and the Phoenix Suns, the Western Conference appears to be stronger than the East. Dirk Nowitzki and the Mavericks have dropped only nine games of the 60 they’ve played and chances are slim that they will drop many more.

The Mavericks are currently defending a 16 game winning streak, a franchise record they set recently at the expense of Vince Carter and the New Jersey Nets when they claimed a 102-89 victory on March 6.

In similar fashion, last year’s MVP Steve Nash and the Phoenix Suns are flexing their muscles, showing that they are capable of contending for the championship. Standing at 46-14 this year, they have only five wins less than the Mavericks and have shown that they are one of the powerhouses in the NBA with their run-and-gun, explosive offensive style. The San Antonio Spurs and the Utah Jazz are teams that can’t be ignored either, with 43 and 41 wins respectively.

Compared to the West, the NBA Eastern Conference seems to have a more balanced pool. No team in the East has claimed 40 victories so far this season. The three teams with the highest number of victories are in the Central Division of the East. Chauncey Billups and the Detroit Pistons are closest to the 40-win mark with 37, followed closely by the Cleveland Cavaliers and Chicago Bulls with 35 wins each.

Gilbert Arenas and the Washington Wizards have the top spot in the Southeast Division of the East with 34 wins while the Toronto Raptors are in pole position in the Atlantic Division with 32 victories.

The difference in the point distribution in the two conferences has been associated with many different things. Some claim that the East is more competitive while others say there is a gap in class, with the West leading by a bit. The NBA power rankings seem to support the latter with four of the top five teams coming from the West. The West also has a greater majority of the better power forwards and centers.

Different players have stepped onto the scene this season with big plays at crucial times. Old maestros have continued to do their thing and new ones have joined in. In the West, besides Nowitzki and Nash continuing to lead their respective teams, Tim Duncan and Tracy McGrady are making big plays for the Spurs and Houston Rockets, respectively, while Allen Iverson and Carmelo Anthony are trying to make things work in Denver.

In the East, Arenas and Billups have helped their respective teams stay out of trouble while Ben Gordon holds things together in Chicago. Injury troubles have caused problems for the Miami squad with Dwayne Wade and Shaquille O’Neal out at different times. Brandon Roy of the Portland Trail Blazers, in his first year out of the University of Washington, is presently at the top of the rookie list, closely followed by Adam Morrison of the Bobcats and Andrea Bargani of the Raptors.

As we draw nearer to the end of the regular NBA season and head into playoff action, many NBA teams and players have their eyes on gold. Will the Mavericks continue to blow teams away even in the playoffs? Will the Suns continue to dominate beyond the Pacific Division? Is the Heat a team to take seriously without Dwayne Wade? Can Allen Iverson and Carmelo Anthony play together well enough to make headway when push comes to shove?

Only time will tell.