| Lakers | Category | Magic | Reason |
| Backcourt | Lakers | Lee will have his hands full guarding Bryant at the start; Pietrus will help off bench. Alston was great in East finals and Lakers have struggled to defend opposing PGs. | |
| Magic | Frontcourt | Howard is still too quick and too strong for Bynum, but the Lakers will challenge Howard more on the other end of the floor than the Cavs did. With Ariza and Odom, Lakers are versatile defensively, but Turkoglu and Lewis are tough matchups. | |
| Bench | Lakers | Pietrus has played great in playoffs and was big in beating Cavs. Magic also could be getting Nelson back. Lakers' bench has been inconsistent, but gained traction at end of West finals. They'll need Brown, Vujacic, Farmar to sho | |
| Coaching | Lakers | Phil Jackson has won nine titles while Stan Van Gundy is making his first trip to the Finals. |
Kenny's Pick is the LAKERS. The Lakers will be challenged to contend with Howard, but they at least have the length to make a go of it. It's also just too hard to imagine Kobe letting another title shot pass him by. Lakers in 6.
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| Philadelphia | 105 |
| Charlotte | 106 |
| Toronto | 110 |
| Chicago | 78 |
| Utah | 101 |
| Minnesota | 108 |
| Denver | 106 |
| San Antonio | 99 |
| Sacramento | 107 |
| Phoenix | 115 |
| Atlanta | 80 |
| Dallas | 75 |
| Houston | 89 |
| Portland | 90 |
| Indiana | 72 |
| LA Clippers | 88 |
| Orlando | 126 |
| Golden State | 118 |
| New Jersey | 97 |
| New York | 106 |
| Cleveland | 101 |
| Milwaukee | 86 |
| Washington | 94 |
| Detroit | 98 |
| Miami | 115 |
| Sacramento | 102 |
| Phoenix | 88 |
| LA Lakers | 108 |
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