NBA TOP TO BOTTOM

Team (Record): Comment (Last week’s rank)

1. Chicago (43-16): Guess who’s two games ahead of pack since Dec. 1? Bulls, who went 33-9. (2)

2. Seattle (43-13): In memory of Kemp, SuperSonics celebrate Shawn’s annual midseason lull. (1)

3. Utah (38-16): He’s still the Mailman and you’re not: Malone gets 26 and 17 to McDyess’ 9 and 7. (3)

4. Lakers (39-16): Nice comeback. Monday they were half a game away from No. 5 in West. (4)

5. Miami (40-18): The return of Mourning: Averages 24, even makes free throws as Heat goes 8-0. (5)

6. Phoenix (38-18): Reality check for smurfs: At Seattle tonight, at Portland on Tuesday. (6)

7. Indiana (39-17): If that Laker game was any indication, Bulls just might squeak past them. (7)

8. San Antonio (39-18): Barkley: “I’m not wimpy like David . . . missing games with a little sore knee.” (8)

9. Portland (33-23): 124-59 loss at Indiana suggests Trail Blazers got a little too excited about beating Bulls. (10)

10. Atlanta (33-24): Laettner can leave without being noticed as Henderson strings 20-point games. (9)

11. Charlotte (34-23): Hey, let’s throw ball to our all-star! Rice averages 29 as they go 3-0. (11)

12. New York (32-23): Amazingly, doing better without Ewing (17-12) than with him (15-11). (12)

13. New Jersey (33-25): Calipari keeps talking about Heat, but team Nets must beat is across the Hudson. (13)

14. Cleveland (30-27): Fratello’s day-care center has to strap it on to defend No. 8 in the East. (14)

15. Orlando (29-29): Daly eyed GM job while Magic was losing but now says he loves coaching. (19)

16. Minnesota (30-26): Roberts, who played 69 games in his last three Clipper seasons, is up to 54. (15)

17. Washington (29-29): Where’s the Giant? Billy Crystal has seen more of Muresan than Wizards have. (17)

18. Houston (28-28): Rockets might have hurt themselves celebrating in Forum. Have fallen apart since. (16)

19. Milwaukee (28-28): Chasing No. 8 Cavaliers with Magic, Wizards, but Bucks have hardest schedule. (18)

20. Boston (27-30): Laughingstocks no longer, except when Pitino trades another passerby. (20)

21. Detroit (26-30): Assistant John Bach calling Pistons’ coaching staff “dead men walking.” (21)

22. Sacramento (24-35): Biggest disparity between winning mark at home (.655) and road (.172.) (22)

23. Philadelphia (19-37): Brown needs a time machine to go to 2010 when 76ers will be grown up. (23)

24. Vancouver (14-42): Not good start when veteran you got for leadership enters detox program. (24)

25. Golden State (12-44): 4-2 spurt means may not have to give Magic lottery pick (until ’99.) (25)

26. Clippers (12-45): I Like Ike pins--great! Now they should hire 15,000 extras to sit in stands. (26)

27. Dallas (11-46): Ross Perot Sr. takes over his old company. If he really wants a challenge . . . (27)

28. Toronto (13-43): With Thomas and his coach gone, Camby, official disappointment, benched. (28)

29. Denver (5-52): Looks like it’s on. On third double-figure losing streak (23, 12, 10). (29)

SEATTLE AT MIAMI

* When--Tuesday. Time--5 p.m. TV--TNT.

* Story line--Since winning in the Forum on Friday the 13th and kicking off the Lakers’ downturn, the SuperSonics have flattened out themselves, going 4-2, despite playing five at home and one in the Sports Arena. The Heat had a long downer as trade rumors swirled around Isaac Austin and Jamal Mashburn, falling as low as a tie for third in the East, but is 12-1 since.