It is that time of year again: NBA Playoff time.

The Playoffs are exciting regardless of whether your team is in or not.

But it is not without flaws. In the West this season there were nine teams with winning records. In the east there were only seven. The eight-seeded Indiana Pacers (40-42) would be the twelfth best team in the West.

If 16 teams are going to make the playoffs in the NBA, then the playoff format should be shaken up. Once the regular season is over, take the top 16 teams based on record, regardless of conference, and place them in a seeded tournament similar to the NCAA tournament.

Now the fun could begin. Imagine a selection Sunday like event for the NBA playoffs.

With the field selected, the match-ups could be made.

Someone get me in touch with David Stern.

The round of Sixteen could be played in a best-of-three or best-of-five format with the remaining rounds staying at best-of-seven.

Based on this years records, the first round match-ups would be (1) Chicago vs. (16) Philadelphia, (2) San Antonio vs. (15) New York, (3) Miami vs. (14) Houston, (4) Los Angeles Lakers vs. (13) Atlanta, (5) Dallas vs. (12) Memphis, (6) Boston vs. (11) New Orleans, (7) Oklahoma City vs. (10) Portland, (8) Orlando vs (9) Denver.

In the second round, the winner of the one seed vs. 16 seed matchup would get the winner of the eight/nine matchup, the four/13 winner would face the five/12 winner.

In the bottom half of the bracket, the second round would pit the three/14 winner against the six/11 winner and the seven/10 winner vs. the two/15 winner.

You would really have the top 16 fighting for it all.

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