Kevin Durant (photo. Dorothy Hong)

3. LeBron James
The playoff vitals: 25.4 ppg, 9.2 rpg, five apg, 1.5 spg, 68 percent shooting at the rim
While I believe James is still the best player in the game, he hasn’t been the best in the playoffs. But you know what? He doesn’t need to be. While he’s had four so-so games so far in Miami’s run, he also closed out Boston with big shots in Game 4 and then 10 late points in Game 5. Then, he did it again against Chicago on Wednesday, coming out of nowhere to raise the question once more: Are we still stuck on stupid with ‘Bron? How many more close games will he have to control before we give in and admit he’s a big-time money player? One-on-one from the wing or top of the key, with no head start, James struggles. But in every other situation, he’s nearly unstoppable.

As we said in Smack, this is an opportunity for him to redeem himself. James is doing exactly what he needs to do: fill the holes during the first 42 and then take over in the last six. He’s growing, just as the Heat are. His rebounding numbers are increasing, and that could be the difference against the Bulls. And at some point, he will have to get a big stop against Rose.

2. Kevin Durant
The playoff vitals: 29.4 ppg, 7.4 rpg, 47% shooting, 60 TS%, playoff-leading 4.3 estimated wins added
How good has KD been in these playoffs? You really only need one number: in clutch situations during OKC’s run, Durant is scoring 5.3 more points per 36 minutes than his regular average. With the game on the line, KD’s true-shooting percentage is an otherworldly 67 percent. That’s obscene. Even as he has rarely dominated the ball late, he’s made the most of his opportunities and has the young Thunder on the cusp of the NBA Finals. In the first round, he scored the final nine points (and 14 in the last three-and-a-half minutes) in a come-from-behind series clincher against Denver. In Game 7 against Memphis, KD went off for 39 and nine in the biggest game of his life, and had Zach Randolph beaming about him afterwards. Take away Game 6 against the Grizz and KD is averaging nearly 31 a game in the playoffs. Have we forgotten he is only 22 years old?

Still, to win a title this year, Durant has to step it up another notch. We knew he could score. It’s the other things. His stroking of Westbrook’s psyche and the way he leads OKC at such a young age is almost without precedent. Now that they’ve made it this far, he needs to take them home. Can he out-duel Dirk?

1. Dirk Nowitzki
The playoff vitals: 28.5 ppg, 65 TS%, 7.9 rpg, 9.5 plus/minus average, playing-leading 29.30 PER
Before last night, Dirk had been so good that Dallas was rarely tested. You want to know why? During crunch time, Nowitzki is scoring at a clip of nearly 47 points per 36 minutes. His true-shooting percentage during that period is 81 percent. How is that even possible? Dirk has been so good that he ripped the heart out of the two-time champs, stomped on it and left them dumbfounded, shaking their heads. Jason Terry and J.J. Barea are playing great, but Dirk is in a zone. He’s unguardable right now. Coming into the Western Conference Finals, Dirk and KD were neck and neck for the best in the West. But despite the split in the first two games, Nowitzki turned in one of the greatest performances of all-time in Game 1. For that, he gets the edge. Plus, in the Mavs last seven playoff games, Dirk has shot at least 56% in six of them, and is 59-61 from the line during that span. WTF.

Nowitzki has a lot of doubters. But look at his career. Now imagine where he’ll be in five years. With a ring, who knows how high he can climb? But getting that ring will take something extra. The Dirk snarl ain’t enough. Let’s see what he’s got.

What are your rankings?

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