By SCOTT SPANGLER

Several of the NBA’s 29 teams are currently gearing up for the Association’s annual playoff shindig. While it’s pretty much a done deal in the Western Conference as to who’s in an who’s out, almost nothing has been decided in the East. As I’m writing this very moment, the Indiana Pacers are standing outside looking in with a 37-39 record. Directly in front of them lies the red-hot Toronto Raptors who have just reeled off eight straight wins - without Vince Carter, mind you. And slightly ahead of the Raps are the struggling Milwaukee Bucks.

Only in the East could Toronto even dream about postseason play. They’re only a few weeks removed from a staggering losing streak, aren’t they? Yet there they sit in the eighth slot that, by the way, isn’t but two games away from the sixth seed. Number six is where the Philadelphia 76ers reside as of this moment. Milwaukee, like Toronto and Philly, has been ravaged by injuries this season. George Karl can never seem to get Glenn Robinson, Ray Allen, and Sam Cassell on the floor at the same time. Supersub Michael Redd’s knee injury a couple weeks ago has only added to the frustration.

Less than four games separate Orlando, the fourth seed, from the Pacers who are sitting ninth in the conference. Sure, there are but a half dozen games remaining, but the company is packed tighter than Charlie’s finest in spring water. Oh, the flip-flopping which is likely to occur. The Sixers are scrapping and clawing holding on for dear life without their unquestioned leader, Allen Iverson. It would only take a couple of losses ya know. Larry Brown’s gang could conceivably fall into a position where they have to win their last game just to get in. In which case, Iverson has already made it abundantly clear he wants to play in the regular season finale.

All season, the media, fans, players, coaches, you name it, have went on and on about how hotly contested the West has been. No one in their right mind would dare fathom debating or comparing superiority between East and West. That, my friends, is what we call a no-brainer. But when it comes to down to fighting tooth and nail for postseason position, the West has nothing on the East. Not a thing.

Indiana seems poised to slip into the playoff party, although now it seems their youth may end up costing them an invite. Isaiah Thomas has an extremely talented and athletic group that could mean headaches for just about any playoff foe. The problem here is inconsistency. Rookie point guard Jamaal Tinsley was sensational early on. Of course, that rookie wall got him shortly before the All-Star break. Losing Al Harrington didn’t help although the Pacers haven’t totally collapsed without him. Reggie Miller may still have the sweetest stroke, but the thirty-something marksman can no longer be counted on to carry this bunch night-in, night-out. The one constant for Indy this season has been Jermaine O’Neal. Every night he shows just why he was named an All-Star this season.

Regardless of which teams make the final eight, the Eastern Conference playoffs will be about as entertaining as any in recent memory. Let’s say everything stays the way it is right now – today. The match-ups would be as follows: Nets vs. Raptors, Pistons vs. Bucks, Celtics vs. Sixers, and Magic vs. Hornets. Now, understand that it’s highly unlikely it will end up this way, but for the sake of practicality let’s just assume for a moment, shall we?

New Jersey and Toronto would be a stark contrast in styles not to mention extremely entertaining for a one-eight series. I mean really, if ever there was a year a one could upend an eight, wouldn’t this be it? Of course, the odds would definitely be with Jason Kidd and the Nets. Just think of the up-and-down style with Kidd, Kittles, and K-Mart versus the halfcourt grinding, beat-your-brains-in manner of the Raptors featuring Antonio Davis and Keon Clark. Most would have Toronto as a big underdog, but the playoffs do favor Toronto’s approach. I’m not saying the Nets are going to fall in the first round, but it’s easy to see why such a meeting would be primo grade-A stuff.

And that’s the one-eight.

Fans should be absolutely giddy thinking about the other three series in the East. I know I am. Are you kidding me? I get to watch Ben Wallace toss people into the front row as he grabs 30 boards. Antoine Walker and Paul Pierce launching from deep without conscious on one end while Allen Iverson breaks ankles and fills it up on the other. T-Mac and Baron and Mash, oh my! Speaking of the Magic and Hornets, now there are two styles that clash like silk and denim. But it’s a beautiful thing, it really is.

Once again, I’ve probably assumed too much in thinking that’s how it will be. It should be though. Will Milwaukee and Toronto hold on or might the Pacers get hot and steal someone’s seat before the music stops. Because ladies and gents, that’s what we’re looking at right now. These teams are in a full sprint and the finish line is looming. A six game race is what it all boils down to.