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Well, ABC and the Celtics square off for the NBA title.

Here are the BetUS NBA Finals betting odds:

To Win 2008 NBA Championship

Los Angeles Lakers -200

Boston Celtics +150

Correct Series Results

Lakers Win 4~0 +500

Lakers Win 4~1 +300

Lakers Win 4~2 +275

Lakers Win 4~3 +350

Celtics Win 4~0 +1400

Celtics Win 4~1 +750

Celtics Win 4~2 +450

Celtics Win 4~3 +375

The first thing that strikes me here is that the Lakers are a sports betting series. Is that a result of the public being infatuated by Kobe Bryant?

Maybe so. It may also reflect a general opinion that the Celts are still not trustworthy when it comes to winning these playoff games on the road, even though they managed to take two games at the Palace of Auburn Hills in the Eastern Conference finals.

I was skeptical about both of these teams as we entered the post-season, and have come to believe in both of them, obviously. But maybe a little more so in the Celtics, who have been put together very well by their basketball operations director, Danny Ainge. Boston started the season with a lot of questions about its bench, but I think those questions have been answered. There are useful role players throughout, including not one but two small guards (Sam Cassell and Eddie House) who can score, a forward (P.J. Brown) who can bang with anyone for 10-12 minutes, a guy who can explode for 20 on a given night (Leon Powe), and a defender who also possesses an outside shot (James Posey). They're not going to get embarrassed using any of those guys. In my opinion, they have an advantage over their counterparts on the Lakers.

I don't think anybody is going to "stop" Kobe Bryant in this series. But I don't think it is necessarily Boston's intent to do that. Their defensive game plan is likely going to involve neutralizing Pau Gasol, who offers the potent "second option" that has been so successful in attracting the attention of opposing teams, letting Bryant do his thing with less resistance. And the Celtics have the guy who can do the job on Gasol in Kevin Garnett, who was named the defensive player of the year in the NBA and deserved it. I see the Garnett-Gasol matchup, for whatever duration it lasts during the course of games, as the pivotal advantage for Boston. Gasol is not known for his defense, and if he is playing down low Garnett is going to make him work hard on that end.

Boston has won games with defense. The Celtics have held opponents to less than 40% shooting throughout the season, and they are good at forcing a lower pace; in fact, at home they are yielding just under 88 points per contest. If the Lakers can't turn the volume up on that considerably, they will have trouble. And as multi-talented as Lamar Odom is, any team that has him as a power forward is potentially compromised. Odom will have a hard time covering Garnett, for example, in cases where that matchup is facilitated.

Certainly Boston has to avoid prolonged shooting slumps. But if they can do that, they are the team that is more "playoff-friendly" because their defense and rebounding are going to allow them to play better in the half-court game. The Lakers will make it exciting, for sure, but I like Boston to win in the seventh game of this series.

JAY'S PLAYS:

Now, let's move on to the MVP Award futures betting for the finals, and the BetUS basketball betting odds on that are:

Kobe Bryant -250

Kevin Garnett +250

Paul Pierce +450

Pau Gasol +750

Ray Allen +1000

Lamar Odom +1500

Kendrick Perkins +2000

Rajon Rondo +1500

Derek Fisher +2500

Any Other +1000

Wow - who could that "any other" be? Luke Walton? Eddie House? Leon Powe? Don't think so.

Certainly I find no value with Kobe, since I don't think the Lakers are going to win the series. But it stands to reason that Garnett is going to play the key role for Boston, because he is going to be called upon to neutralize Pau Gasol on defense. And if Boston uses him as a first option, which they should, who is going to stop him on the Laker side? Hey, as long as I can get the guy at a positive price, why not?

JAY'S PLAY: GARNETT (+250)

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(Charles Jay of http://www.eBookies.com is a freelance writer and handicapper who not only can make his shots from the top of the key, but also contributes with gusto to the BetUS Locker Room)