Kevin Garnett (photo. Gary Land)

To answer some of the questions we’ve received about criteria for this list, we are including guys whose teams have been eliminated so long as they’ve played at least one game since the previous power ranking. So while names like Caron Butler and Josh Smith will be seen in this week’s edition of the Hit List (last week’s was posted on May 1), you won’t see the likes of Dirk Nowitzki or Amare Stoudemire, who have been on vacation for a little longer.

1. Kobe Bryant (34.3 points, 5.8 rebounds, 6.3 assists) — We’ll go with the Heisman Trophy formula here: Kobe is the best player on the only team to go undefeated so far in the second season.

2. Chris Paul (24.3 points, 12.1 assists, 2.1 steals) — Not even the biggest CP fan would have predicted he’d be absolutely tearing up the defending champs and putting them in a 0-2 deficit.

3. Dwight Howard (20.9 points, 16.1 rebounds, 3.8 blocks) — Heard on the Detroit bench after Dwight hurt his thumb in the series opener: “You cut him! You hurt him! You see, he’s not a machine! HE’S A MAN!“

4. LeBron James (27.3 points, 9.4 rebounds, 7.9 assists) — It doesn’t matter if he’s shooting 2-for-18 and has turned the ball over 10 times, LeBron is absolutely getting the ball when it matters most and the Cavs need a bucket. He doesn’t know the word “decoy.”

5. Kevin Garnett (21.9 points, 8.8 rebounds, 2 steals) — Lost amidst LeBron, Pierce and Ray’s Game 1 struggles was the stellar performance of KG. He dropped 28 points and was money in the clutch. Seeing as the Cavs don’t have anyone that can guard him, Garnett could dominate this series.

6. Pau Gasol (21.2 points, 8.5 rebounds, 5 assists, 3 blocks) — Who’s Andrew Bynum?

7. Deron Williams (20.5 points, 8.8 assists) — He’s refusing to let Utah go away quietly. In the close-out game against Houston and Game 2 against L.A., Deron went a combined 11-for-14 beyond the arc.

8. David West (21.9 points, 8 rebounds) — Looking back at the ’03 Draft class, it’s not insane to say West could end up being the 4th-best player from that group. You’ve got LeBron, Carmelo and D-Wade, with West climbing right up there with Chris Bosh.

9. Tony Parker (26 points, 6.1 assists) — If you need a barometer on how the NBA’s point guard hierarchy is presently constructed, look no further than Tony Parker’s postseason game log. After quickly disposing of Steve Nash, TP is getting more than he can handle from Chris Paul. He hasn’t been bad against New Orleans, but he needs to get better in a hurry.

10. Tim Duncan (21 points, 11.4 rebounds, 2 blocks) — Even in a season when no one’s talking about him, Duncan goes out and manages a Top-7 finish in the MVP voting.

11. Tracy McGrady (27 points, 8.2 rebounds, 6.8 assists) — After his 40-10-5 stat line still wasn’t enough to avoid another first-round exit, T-Mac can do one of three things this summer. One, he could chalk it up to bad luck and keep it pushing into next season. Two, he could pull a Kobe and demand a better supporting cast. Or three, he could promise Yao that if he doesn’t step up, there’s gonna be consequences and repercussions.

12. Rip Hamilton (19.2 points, 5 rebounds) — It’s looking like Chauncey Billups will be a game-time decision for Game 4. Whether he plays hurt or sits out, Rip will be expected to go above and beyond to keep Detroit in control.

13. Tyson Chandler (7.3 points, 11.7 rebounds) — His defense against Tim Duncan has been impregnable, his style impetuous. History indicates that TD is due for an offensive explosion in Game 3, so Tyson has his work cut out for him.

14. Lamar Odom (13.7 points, 10.3 rebounds) — When he’s locked in he’s a Top-20 talent in the League, and ever since the Gasol trade L.O. has been playing the best all-around basketball of his career.

15. Rasheed Wallace (13.7 points, 5.7 rebounds, 2.2 blocks) — Getting a reminder that guarding Dwight Howard and guarding Sam Dalembert are two very different animals.

16. Paul Pierce (16.3 points, 4.6 rebounds, 4.6 assists) — Maybe Boston’s first-round struggles shouldn’t have been such a surprise. KG, Pierce and Ray aren’t exactly known for their ability to close out teams in the playoffs.

17. Joe Johnson (20 points, 4 assists) — If the Hawks are going to avoid being the Clippers of the East and maintain playoff status, a few critical decisions have to be made this summer. Whatever happens, JJ remains the centerpiece.

18. Mehmet Okur (14.5 points, 12.5 rebounds) — For whatever reason he plays like a small forward in the regular season, jacking threes without conscience and spending most of his time 24 feet away from the basket, then in the playoffs he suddenly turns into a traditional big man. Last year Memo shut down Yao, and this year he’s been a beast on the glass.

19. Chauncey Billups (15.8 points, 5.7 assists) — The Pistons’ medical staff with pull out all the stops to get Chauncey healthy after he missed most of Game 3 with a strained hamstring. If there’s one player they cannot afford to lose, it’s him.

20. Caron Butler (18.7 points, 5.7 rebounds) — He’s like Mark Price to LeBron’s Michael Jordan. Back in the day, Price seemed to have almost every season of his ended by MJ.

21. Manu Ginobili (17.6 points, 4.1 rebounds) — Maybe it’s time for Gregg Popovich to move Manu back into the starting lineup. It’s has as much to do with kick-starting the Sixth Man of the Year’s struggling game as it does with Mike Finley’s recent struggles as the starter.

22. Zydrunas Ilgauskas (15.6 points, 8 rebounds) — Do you know this is only his 11th year in the League? It seems like it’s been a least 15. People talk about Mutombo, but Big Z isn’t declining with age and wear-and-tear either.

23. Josh Smith (15.7 points, 6.4 rebounds, 2.9 blocks) — Despite a quiet performance in an embarrassing Game 7 loss, J-Smoove set himself up nicely for a HUGE payday this offseason.

24. Rashard Lewis (20.8 points, 7.5 rebounds) — A certified problem for Detroit, he dropped 33 points on ‘em in Game 3 along with five triples.

25. Carlos Boozer (15.1 points, 11.1 rebounds) — Booz just doesn’t seem to have any confidence in his offensive ability right now. The Jazz/Lakers series would be much more competitive if Boozer and Deron could utilize that pick-and-roll/pick-and-pop to the fullest.