Timber!

Another Western Conference giant fell this weekend, just days after the Los Angeles Lakers were eliminated from the postseason. This time it’s the Minnesota Timberwolves, who had the West’s best record last season but will be joining L.A. in the lottery – just one year after the two squads met in the conference finals.

The T-wolves’ fate was all but assured this weekend when they followed up Friday’s close defeat to the Nuggets with a coffin-nailing loss Saturday against a miserable Atlanta team. But don’t blame Kevin Garnett. Throughout the tumult, Garnett’s play has been as brilliant as ever. Unfortunately, his team fell apart around him.

Sam Cassell, a 2004 All-Star, has played half the minutes he did last season due to injuries. Latrell Sprewell was a vital cog in last season’s success, but age and indifference have rendered him totally ineffective. Backup guard Troy Hudson was supposed to be insurance for Cassell, but he’s been even more disappointing than Sprewell.

As a result, Garnett had to play the one-man band on too many nights. The two losses this past weekend are perfect examples. On Friday, the reigning MVP put up 26 points, 16 rebounds, seven assists, and three steals against a solid Denver team. The next night he came back with 31 points, 12 boards, and seven assists against the Hawks.

In the two games combined, Garnett shot 48% from the floor and 96% from the line, while his “help” made just 40% and shot 66% on free throws. Garnett provided a third of the team’s assists, nearly a third of the team’s rebounds, and 28% of the team’s scoring. His performance explains why, even though he’ll be largely ignored by the voters this year, Kevin Garnett is my vote for MVP. Again.

Some think MVP is reserved for the best player on a good team rather than the league’s best player. But all the trophy says is “Most Valuable,” and no one’s been more value on the court than Garnett. Using my Player Efficiency Rating (PER), which measures a player’s per-minute statistical production, Garnett is the league’s top-rated player for the second straight season. While he isn’t running away with the honors like he did a year ago, he still managed to build a comfortable lead over Tim Duncan and Shaquille O’Neal.

Of course, there’s more to being MVP than just putting up good stats. Let’s size up the competition:

* Duncan was my vote at the two thirds mark of the season because of his superior defensive value, which is difficult to capture statistically. But he has missed a month of action with a sore ankle, and is unlikely to return until the playoffs. So while he might be slightly more valuable in a one-game situation, 82 games from Garnett are much more valuable than 62 from Duncan.

* O’Neal is next on the PER list and will probably win the award. While he’s certainly helped the Miami Heat become a title contender, the case for Shaq isn’t ironclad. First, he’s still not in the same league as Garnett defensively. Second, between missed games and foul trouble, Shaq has played only 2,407 minutes this year – 552 fewer than Garnett. So even if Shaq’s production equaled Garnett’s, he’d be less valuable because he’s on the court so much less.

* Steve Nash is another popular candidate, but his supporters are voting with their hearts and not their heads. While the Suns’ dizzying attack has been both impressive and surprising, Nash’s PER ranks just 15th overall. Plus, he’s played only 2,402 minutes. And he’s not even the best player on his own team.

* That would be Amare Stoudemire, who ranks fourth in the league in PER and has some big markers in his favor – lots of minutes, a great season for the team, and a flawless adjustment to a new position. But Stoudemire still pales in comparison to Garnett at the defensive end, with his rebounding being especially meek for an MVP candidate.

Based on these candidates, Shaq ranks second to Garnett on my ballot. Following O’Neal, my ballot would have Dallas’s Dirk Nowitzki third, Stoudemire fourth, and Cleveland’s Le-Bron James fifth. (I also considered Vince Carter; not only has he helped the Nets, but he also killed off a division rival in Toronto. I don’t think that’s the spirit of the award, though.)

He’ll be absent from the playoffs, but don’t kid yourself: Kevin Garnett still is the best player in basketball. Unfortunately, it’s hard for MVP voters to notice this Timberwolf, because he’s surrounded by dead wood.