News from April 22.

Tim Duncan (SA) won the IBM Award.  The IBM Award is given to the player 
with the highest statistical computation of the following formula:
  (Player PTS - FGA + REB + AST + STL + BLK - PF - TO + (team wins x 10)
   x 250) / (Team PTS - FGA + REB + AST + STL + BLK - PF - TO)
The top 10 finishers for the IBM Award.
  Player                      Points
  Tim Duncan (SA) ........... 112.82
  Ben Wallace (Det) ......... 103.75
  Kevin Garnett (Min) ....... 101.51
  Elton Brand (LAC) .........  94.67
  Shaquille O'Neal (LAL) ....  90.89
  Jason Kidd (NJ) ...........  90.10
  Paul Pierce (Bos) .........  89.32
  Dirk Nowitzki (Dal) .......  88.85
  Tracy McGrady (Orl) .......  87.29
  Gary Payton (Sea) .........  83.35

Mario Austin (Mississippi State sophomore) withdrew his name from the NBA
draft.

Chris Wilcox (sophomore, Maryland, forward) and Chris Massie (junior,
Memphis, forward) declared themselves eligible for the NBA draft.


Sea 98, SA 90 - at SA
Desmond Mason (Sea) had 15 points and 8 rebounds.
Rashard Lewis (Sea) had 19 points.
Vin Baker (Sea) had 15 points and 10 rebounds.
Gary Payton (Sea) had 21 points on 9-24 FG and 3-9 FT, 11 rebounds, 5
assists, and 5 turnovers.
Tim Duncan (SA) had 32 points including 14-16 FT, 12 rebounds, and 6
blocks.
Steve Smith (SA) had 16 points and 6 rebounds.
David Robinson (SA, lower back strain) did not play.
The series is tied 1-1.

NJ 95, Ind 79 - at NJ
Keith Van Horn (NJ) had 17 points and 5 rebounds.
Kenyon Martin (NJ) had 19 points and 6 rebounds.
Jason Kidd (NJ) had 20 points including 8-10 FT, 10 rebounds, and 9
assists.
Jermaine O'Neal (Ind) had 12 points including 3-11 FG, 6 rebounds, and 3
blocks.
Reggie Miller (Ind) had 26 points including 9-12 FG.
The series is tied 1-1.


Playoff Standings
  1st Round             2nd Round            3rd Round         Finals
  (Best of 5)           (Best of 7)          (Best of 7)     (Best of 7)
1 Sacramento (1) __
8 Utah (0)         |_ _____________ _____
                    _ _____________      |
4 Dallas (1)    ___|                     |_ _____________ _
5 Minnesota (0)                           _ _____________  |
                                         |                 |
2 San Antonio (1) _                      |                 |
7 Seattle (1)      |_ _____________ _____|                 |
                    _ _____________                        |
3 LA Lakers (1) ___|                                       |
6 Portland (0)                                             |_ ___________
                                                            _ ___________
                                                           |
1 New Jersey (1) __                                        |
8 Indiana (1)      |_ _____________  ____                  |
                    _ _____________      |                 |
4 Charlotte (1) ___|                     |                 |
5 Orlando (0)                            |_ _____________ _|
                                          _ _____________ 
2 Detroit (1) _____                      |
7 Toronto (0)      |_ _____________ _____|
                    _ _____________    
3 Boston (1)      _|
6 Philadelphia (0)