A New Ballgame in NBA : Pro basketball: After three-year Bulls run, the race for next champion is wide open as playoffs begin.

Trying to find this season’s favorite in the NBA playoffs?

Forget it. There isn’t one.

The Seattle SuperSonics?

Only in their minds. Seattle fans booed announcer Bill Walton in his last appearance and laid a 150-101 pounding on the Clippers, incensed he said the SuperSonics could lose to anyone, but that is true of every team.

SuperSonic guard Gary Payton says it’s “our title to take,” but opponents follow scouting reports in the playoffs and will pack the lane, daring Payton and Kendall Gill to make a jumper.

The Houston Rockets?

Hakeem Olajuwon’s effectiveness can be cut by a double-team, leaving Vernon Maxwell and his teammates open for three-point shots. And they will take them--they set a record for three-point shots attempted and made in a season.

The San Antonio Spurs?

Not unless David Robinson gets 71 every game.

The East?

The Atlanta Hawks tried to fade but couldn’t. The Chicago Bulls faltered against the weak Celtics with the best record in the conference theirs for the taking. The New York Knicks have been on Pat Riley’s couch so long, they’re cross-eyed. The Orlando Magic is young.

It’s a new, level day. With Michael Jordan, the Bulls went 15-2, 15-7 and 15-4 in the last three postseasons, but he’s gone and there’s no other giant on the horizon.

A look at the matchups:

WESTERN CONFERENCE

No. 1 Seattle SuperSonics vs. No. 8 Denver Nuggets--The SuperSonics had the best record, the best home and away records and their nine-points-a-game differential was 33% better than the No. 2 Knicks. They wouldn’t figure to have trouble with Denver’s young players, most of whom have never played in the postseason, but they split the season series, 2-2. Seattle Coach George Karl says 7-2 Dikembe Mutombo plays well against them and no wonder: The Sonics are cocky, take-it-to-the-hoop guys and Mutombo, though not yet a full peer to the greats as he imagines, can block shots. Look for Karl to start complaining about Dikembe’s elbows during warm-ups for Game 1.

No. 2 Houston Rockets vs. No. 7 Portland Trail Blazers-- The aging Trail Blazers made the Western finals three consecutive years, but were ousted in last spring’s first round. Center Chris Dudley, who sat out most the season with a broken ankle returns. The Rockets won the season series, 4-0.

No. 3 Phoenix Suns vs. No. 6 Golden State Warriors--The Suns began a season-ending seven-game victory streak on April 12. The Warriors went 8-2 and averaged 115 points with Don Nelson’s “Point Spree” lineup, with no center and four players, including forwards Chris Webber and Billy Owens, sharing point guard with Latrell Sprewell. Nelson is most dangerous when no one expects anything from him, but the Suns have won 20 of the last 21 against the Warriors in Phoenix.

No. 4 San Antonio Spurs vs. No. 5 Utah Jazz--David Robinson carried the San Antonio offense as far as he could, but after a 40-16 start, they finished 15-11. Robinson plays on the wing, where centers can’t match his quickness, but the Jazz used forward Karl Malone on him and won the season series, 5-0.

EASTERN CONFERENCE

No. 1 Atlanta Hawks vs. No. 8 Miami Heat--The Hawks leveled off late in their surprising season but are a clear favorite over the Heat, which lost 12 of its last 16. Rony Seikaly is unhappy at Coach Kevin Loughery for bringing him back slowly from an injury. Glen Rice wants more screens set for him. Managing partner Lew Schaffel says postseason is the “perfect laboratory” to see if Loughery should be re-hired. The Heat has been in the playoffs once before and lost all three games.

No. 2 New York Knicks vs. No. 7 New Jersey Nets--After the Nets won the season series, 4-1, rarely noticed Jayson Williams “guaranteed” they would do it again if they met in the playoffs. The Nets are younger, stronger and deeper, but the Knicks have the mystique, the brains and, thanks to Riley, the emotional scars. He suspended Anthony Mason for complaining to reporters about playing time. If the Knicks can make an occasional jumper, Riley will think of something while the Nets are still telling people about the regular season.

No. 3 Chicago Bulls vs. No. 6 Cleveland Cavaliers--The Cavaliers without Brad Daugherty and Larry Nance amount to a first-round bye. Besides, they know the drill, having been eliminated by the Bulls in four postseasons: 1988, 1989, 1992 and 1993.

No. 4 Orlando Magic vs. No. 5 Indiana Pacers--Shaquille O’Neal, Anfernee Hardaway and Co. won 50 games and are eager in their playoff debut. But Larry Brown’s faceless Pacers had the best finish in the East at 31-12.

View From the Top

The Seattle SuperSonics compiled the best record in the NBA this season. A look at how the team with the best regular-season record has fared in the last 10 years.

Year Team Record Result 1993-94 Seattle 63-19 1992-93 Phoenix Suns 62-20 Lost to Chicago, 4-2, in finals 1991-92 Chicago Bulls 67-15 Defeated Portland, 4-2, in finals. 1990-91 Portland Trail Blazers 63-19 Lost to Lakers, 4-2, in conference finals. 1989-90 Lakers 63-19 Lost to Phoenix, 4-1, in second round. 1988-89 Detroit Pistons 63-19 Defeated Lakers, 4-0, in finals 1987-88 Lakers 62-20 Defeated Detroit, 4-3, in finals 1986-87 Lakers 65-17 Defeated Boston, 4-2, in finals 1985-86 Boston Celtics 67-15 Defeated Houston, 4-2, in finals 1984-85 Boston Celtics 63-19 Lost to Lakers, 4-2, in finals