It seemed like every top-level team played each other last week and in the early parts of this week, making it real tough to sort through everything and come up with a sensible power ranking. Maybe we got it right, maybe we got it wrong. You tell us…

1. Boston Celtics (55-15) — The Hornets loss can be chalked up to a simple casualty of being the last game on a tough road trip. The Sixers loss at home after a few days off? Still looking for an excuse. But the C’s still get the #1 spot off the strength of pulling a Tom Emanski (”Back to back to back”) on the Spurs, Rockets and Mavs on the road.

2. New Orleans Hornets (47-21) — There’s a big “Thank You” card making its way around Dallas, San Antonio, L.A., Phoenix, Salt Lake City and Oakland right now that’s being signed by NBA players before it gets sent off to Rafer Alston. Why? Rafer woke up the David West Monster with his “He’s not a superstar” comment, after which D-West dumped 23 and 37 points, respectively, in his next two games. Not cool for the rest of the conference.

3. Los Angeles Lakers (49-22) — Bringing in Pau Gasol was supposed to open things up for Lamar Odom, but if you haven’t noticed, L.O.’s been playing out of his mind even while Gasol’s been sidelined. Since Gasol got hurt eight games ago, Odom’s averaged 18.1 points and 15.7 boards. Remember when L.O. came into the League and people said he could be the next Derrick Coleman? (In a good way.) He’s looked like it lately.

4. Detroit Pistons (50-20) — Rasheed’s turnaround fadeaway is as impossible to defend as any shot in the NBA. Now if he did that more often and fired 25-footers less often, the Pistons would be damn near unstoppable.

5. Phoenix Suns (47-23) — We can kinda see where Amare is coming from with the MVP argument. Post-All-Star he’s been good for 28.8 points, 9.3 rebounds and 2.0 blocks per game, and has been automatic from the line lately.

6. Houston Rockets (48-23) — Now that the win streak (and the momentum from the win streak) is gone, we can all face reality and admit the Rockets aren’t that good. Definitely a playoff-worthy team, definitely a team that can steal a series (maybe two). But a real-deal championship contender? Nahhh…

7. Golden State Warriors (43-27) — He can’t win Most Improved twice in a row (can he?), but Monta Ellis should get something for being the breakout star of ‘07-08. You can’t find anyone who doesn’t love watching him play. And you saw Mississippi State take Memphis down to the wire in the Big Dance; imagine how sick they’d be with Monta on that squad as a junior?

8. Utah Jazz (46-25) — The League’s best home team got smacked in their building by the Lakers, which seemed to bother them well into the following game against the SorrySonics, which Utah almost let get away from them.

9. San Antonio Spurs (47-23) — Sunday’s win at Dallas was the classic “Calm down, friend-o” win that San Antonio always seems to come up with when you think they’ve finally fallen off. Just get used to the fact that this group isn’t going away as long as Duncan is playing.

10. Dallas Mavericks (44-26) — We can’t say it any better than Jerry Stackhouse said it after the Spurs loss: “Everybody in the damn Dallas world knows that a lot that we do revolves around Dirk. He needs to heal up.”

11. Orlando Magic (46-26) — Live by the J, die by the J. Only the Warriors have hoisted more three-point attempts as a team than the Magic. Rashard, Hedo and Bogans rank 2-8-12 in the League in treys attempted.

12. Denver Nuggets (43-28) — Still haven’t gotten that memo (printed on Phoenix Suns letterhead, we understand) that you have to play defense to win in the playoffs.

13. Cleveland Cavaliers (40-31) — Any team who runs up against Cleveland in the postseason should put together film of the Cavs’ games against Milwaukee. LeBron’s squad went 1-3 against the Bucks this year, with Milwaukee backcourt just lighting up the Cavs. Michael Redd averaged 25 points and 6 dimes in the four meetings, while Mo Williams put up 26 points and 9 dimes per.

14. Philadelphia 76ers (36-35) — We’re not underestimating them anymore. Andre Iguodala made a statement during Monday’s win over the Celtics. Statement being, “I’m ready to carry this franchise.” Beating the original A.I. in his return to Philly might have been more symbolic than we realized at the time. With the door on that chapter officially closed, it’s all about Iguodala now.

15. Portland Trail Blazers (37-33) — From the Oregonian last week: “The Trail Blazers have asked the NBA to appoint an independent doctor to determine whether Miles’ right knee injuries are career-ending. One day he’ll just go away. At least that’s what the Blazers are hoping.

16. Washington Wizards (36-33) — Gilbert was supposed to be back for Sunday’s national-TV game against the Pistons, but the doctors shut him down, which reportedly didn’t sit well with Agent Zero. Can you imagine Gilbert going off in the doctor’s office like Boobie Miles in Friday Night Lights? “You just jealous ’cause you from Detroit! You jealous! Who payin’ you?!? WHO PAYIN’ YOU?!?”

17. Toronto Raptors (35-35) — Team Da Vinci Code has the world fooled into thinking they’re legit. The Raps haven’t beaten a good team since March 20 (Orlando), and the time before that was January 23 (Boston). Does anyone really think they have the heart to come back if they fell behind 0-2 in a postseason series?

18. Atlanta Hawks (30-39) — Are we sure Al Horford isn’t the real Rookie of the Year? He’s putting up 9.8 points and 9.8 rebounds per game on a borderline playoff team, with 20 double-doubles on the docket and a bunch of other games where he’s come one rebound or two points shy of a double-double. If winning ballgames counts when judging MVP’s, why shouldn’t it count when picking R.O.Y.?

19. Sacramento Kings (31-39) — One of the guys in the Dime office has a fantasy season that’s riding on Mikki Moore having a big week. Soon he will know that disappointed feeling Kings fans have had all year.

20. Indiana Pacers (29-41) — Winners of four straight going into Tuesday, and Mike Dunleavy has morphed into ‘02 Blue Devils Mike Dunleavy. He’s dropping 21 points a night in the month of March on 50% shooting from the field and a scorching 56% from deep.

21. Chicago Bulls (27-42) — Luol Deng’s last five games have him averaging 20.8 points and 7 boards on 52% shooting. If he’d played like this in meaningful games back in November/December, he’d be in position to get caked off this summer.

22. New Jersey Nets (30-41) — We caught the Nets in person on Monday, and they just don’t seem to like each other that much as a team. Maybe it’s because they’ve got a bunch of new guys (Harris, Diop, Ager, Hassell, Stro), but the locker-room vibe definitely isn’t that of a winning ballclub.

23. Milwaukee Bucks (24-45) — Another year, another Lottery pick. If they stack up enough of them, they should be pretty good someday.

24. Charlotte Bobcats (25-44) — The best college team in the NBA. Jason Richardson, Sean May, Ray Felton, Nazr Mohammed, Derek Anderson and Emeka Okafor all have NCAA national championships to their name. Not to mention Adam Morrison was a national P.O.Y., and Jared Dudley and Othella Harrington were pretty nasty in their amateur days.

25. Minnesota Timberwolves (18-51) — Since Randy Foye came back on Jan. 29, Al Jefferson’s scoring numbers have decreased just a tad. That’s not necessarily a bad thing, though, as the Wolves need to develop more than one scorer.

26. Memphis Grizzlies (18-52) — If Rudy Gay dunks on a 7-footer and no one’s there to see it, does it make a highlight?

27. Los Angeles Clippers (21-48) — Maybe they don’t rank 30th on the Hit List, but they’re absolutely 30th on the “Teams You Feel Like Watching on NBA League Pass” List. They can be brutal.

28. Seattle Supersonics (17-54) — After Kevin Durant and Jeff Green, what else is there to like? Well, Johan Petro has shown flashes, and Nick Collison works hard. That’s about it, really.

29. New York Knicks (19-51) — During the starting lineup intros for Monday’s Knicks/Nets game, one of the Dime crew pointed out, “Wilson Chandler looks like he’s walking the plank,” as the rookie trudged out for another eventual ass-whoopin’.

30. Miami Heat (13-57) — If they’re not gonna bother trying to win games, we’re not gonna bother putting any thought into discussing them.