MAGIC: Orlando is guaranteed to start the playoffs as the #4th seed in the Eastern Conference. The last few regular season games are nothing more than exhibition games for the Magic. The Magic are likely to rest their main starters, especially C Dwight Howard. Howard is suspended for today's contest against Chicago. Orlando has revenge, as they lost their only other home meeting against the Bulls in early March. The Magic are 50-29 SU and 32-46-1 ATS overall this season. Orlando is 28-11 SU and 17-22 ATS at home this year. The Magic are just 2-8 ATS in their last 10 games, all as the listed favorite. Without Dwight Howard in the paint, the Magic are likely to shoot even more 3 pointers today. The Magic attempt 25.7 three pointers per game, the most in the NBA. G Jason Richardson is averaging 13.9 PPG this season, including 2.3 made 3 pointers per game. PG Jameer Nelson is averaging 13.1 PPG and 6 assists per game this year. The Magic are 5-2 ATS in their last 7 home games against a team with a winning road record. Orlando is 2-8 ATS in their last 10 games following a SU win. The Magic are 1-4 ATS in their last 5 games after scoring 100 points or more in their previous game. Orlando is 1-6 ATS in their last 7 games against the Eastern Conference. The Magic are 0-7 ATS in their last 7 home games. Orlando is 0-4 ATS in their last 4 games following an ATS win.

Projected Score: 83

HEAT: (-6, O/U 183) Miami has really struggled against Boston this season, as they've lost all 3 meetings against them. That makes today's contest all the more important, as this is a huge regular season game today. Miami is currently tied with Boston for the 2nd best record in the Eastern Conference. The Heat are 55-24 SU and 37-41-2 ATS overall this season. Miami is 29-11 SU and 15-25 ATS in home games played this season. The Heat have been in solid form of late, far better than the Celtics recent form. The Heat have been held to 82 points or fewer in 2 of their 3 meetings with Boston this season. It's been nearly 2 months since Miami has played Boston, giving the Heat more time to get adjusted to playing great teams. F LeBron James is having arguably his finest season ever, as he's averaging team highs of 26.6 PPG and 7 APG. G Dwyane Wade is averaging 25.8 PPG this year, while shooting 50% from the field. The Heat are 4-9 ATS in their last 13 games following an ATS loss. Miami is 4-9 ATS in their last 13 games against a team with a winning SU record. The Heat are 2-6 ATS in their last 8 games against a team with a winning percentage above .600%. Miami is 1-4 ATS in their last 5 Sunday games. The Heat are 1-5 ATS in their last 6 home games.

Projected Score: 92