{mosimage} A month ago, I wrote an article about the NBA MVP race and entitled it "The Final Verdict". Of course, this was a misnomer because the season was far from over.

In the past four weeks, a lot of things have changed. It is with this in mind that I will give my actual final verdict for MVP. Bill Simmons, writer for ESPN, is somebody with more NBA knowledge than me. He lives and breathes pro hoops, and he is somebody whose opinion I respect. He says that Kevin Garnett is the MVP. Then again, Simmons is from Boston so, despite his well thought out defense to this point, he has a bias. The same way that I will always have a bias towards LeBron because he saved basketball in Cleveland and is the solitary reason why the Cavs aren't lottery bound every year. Still, I hold what Simmons says in very high esteem when it comes to the issues of the NBA. Garnett is definitely on the short list, but he's not my MVP.

4. Kobe Bryant

Bryant is the media darling for this award, but to give it to him this year rather than in 2006 when he was carrying a much worse team and putting up 35 points per game is ludicrous. There is no justification for Bryant winning this award without point #1 being the fact that he's never won it. To me, that isn't a real argument. Kobe is a Hall of Famer with or without this on his resume. This is a year to year award. If he isn't the most valuable player in a particular season, then he shouldn't get the award. Why should LeBron, KG, or Chris Paul miss out on an award any one of them deserves just because Kobe has been passed over for it several times? Doesn't that just lead to the same discussion next year or the year after involving LBJ or CP? Kobe as 07-08 MVP is the voters trying to make up for overlooking him the past three years when he had comparable or better numbers with less help. He's playing on a team that had Andrew Bynum in the first half of the season and Pau Gasol in the second. Throw in a better than average supporting cast that includes Lamar Odom, Derek Fisher, Luke Walton, Jordan Farmar, Vlad Radmonovic, and Ronny Turiaf, and you've got a good team top to bottom. This award is about value, not ability. Kobe has been arguably the best player in the NBA for the last three or four years, but his numbers are down this season. He had better numbers the last two years than he has this year, but the media would have you believe he's setting the world on fire. I realize that the Lakers have the best record in one of the most competitive conferences in league history, but it's not as if they are blowing away the competition. Does a 1/2 game difference in the standings between Kobe and Chris Paul mean Kobe did so much more for his team? What about the fact that KG's Celtics are 8 games better than the Lakers and have decimated their Western Conference opponents (25-5)? I'm a big Kobe fan. He's ridiculously good at what he does, but he is not the NBA MVP this year.

3. Kevin Garnett

I have to admit that Bill Simmons influenced me a little bit on this one. I didn't even have KG on my list in the first article because I saw it as a three man race, but looking back upon the season the Celtics have had, he has to get some major consideration. My argument for KG is that he is the emotional leader of a team that has run through the league with ease, besting Western Conference opponents 25 times in 30 tries. His impact on Boston's defense has been legendary. He took a team that was dead in the water and almost single-handedly transformed them into the top team in the league over the regular season. The Celtics play elite team defense, and Garnett is the center piece. He also averages 19 points, 9 boards, and 3.5 assists per game.The argument against KG is one that is similar to the one against Kobe. His surrounding cast, while not elite, is pretty damn good. Ray Allen and Paul Pierce are regularly among the best players in the league. If KG had not signed in Boston and they were still able to grab Allen, this team probably would have made the playoffs. Would they have won 65 games? Not even close. The difference is KG. I think he had more to do with his team winning than Kobe did. He turned a downtrodden franchise with no leadership into a team. Their point differential per game is +10, they lost exactly three games by double digits this year, and there's a 6-11" reason why.

2. LeBron James

A month ago I thought the award was a coin flip between LBJ and Chris Paul. I gave the nod to James because his stats are just ridiculous, and the Cavs would be a D-league team without him. To me, that is the epitome of value. Where would a player's team be if that player disappeared? Despite what Skip Bayless will tell you, the Cavs' supporting cast doesn't compare to Kobe or KG's. It's full of role players, none of which have All Star potential except for Daniel Gibson, and he was hurt for a chunk of the season. Despite all this, LeBron willed the Cavs to 45 wins. He put up 30 points. 7.9 boards, and 7.2 assists a night while stepping up his defense considerably. His numbers for the 07-08 season are among the best single season stat lines of all time.Unfortunately for James and the Cavs, they faltered a bit down the stretch. LBJ has had back pain, his numbers have suffered, and so has the play of the Cavs. The fact that they just locked up fourth in the East two nights ago shows how much they have stepped back. Had the team been more successful, then it would be LeBron's award to lose. While leading a completely average squad to 45 wins (including a 2-0 mark against Kobe's Lakers) is impressive, it isn't enough in one of the most heated MVP races in the history of the NBA.

1. Chris Paul

Quite simply, Paul is the best player at the most important position in the league. He has made basketball relevant in New Orleans. If he played in Los Angeles, he would be the heavy front runner for the award. Paul is leading the league in assists and steals while averaging over 21 points a game for a team that can tie Kobe's Lakers atop the Western Conference with a win in their final game. He's made the alley-oop an art form and runs the pick and roll to perfection. The Hornets would be nowhere without Paul. He's helped David West and Tyson Chandler put up career offensive numbers, turning a team that many didn't think would make the playoffs into a legitimate title contender. He has the skills to be one of the best ever to play the point guard position. As a 20 point scorer and the distributor of the ball for one of the league's best teams, Paul is the Most Valuable Player for 07-08.

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