PHILADELPHIA – Allen Iverson made a nifty pass to Marc Jackson for the winning lay-up with a second left, and the Philadelphia 76ers moved back to .500 and into a tie for first place in the Atlantic Division with a 106-105 victory over the Knicks last night.

Iverson was trapped on the baseline when he found Jackson charging through the lane. The All-Star guard fired a perfect pass to Jackson, who scored from the right side.

The Knicks had one last chance, but Nazr Mohammed’s alley-oop attempt from Anfernee Hardaway was off the mark and they lost for the eighth time in 10 games.

Iverson followed his career-high 60-point game against Orlando on Saturday night with 38 points. Iverson, who came in averaging an NBA-leading 29.7 points, started with a finger-roll layup on his very first shot and rarely strayed from his slashing and crashing style.

Again, he got to the free-throw line often, making 15 of 17 foul shots and shooting 11-for-24 from the floor. He also added 10 assists.

The Sixers nearly let a 15-point third-quarter lead slip away when Stephon Marbury capped a 17-4 Knicks run with a 3-pointer for a 99-97 lead.

Iverson and Hardaway swapped 3-pointers and the Sixers tied it 102-all on an easy basket by Corliss Williamson.

Michael Sweetney hit a short jumper for a 104-102 lead and Jerome Williams sank one of two free throws to give the Knicks a three-point lead. After Williamson made it 105-104, Iverson was trapped on the wing and lost the ball out of bounds.

On the ensuing play, Marbury stood with the ball near midcourt and watched the shot clock tick down as Iverson guarded him. Marbury started his drive toward the basket and Iverson appeared to trip over Kurt Thomas and fell to floor. After Marbury’s shot missed the mark, Iverson came up limping and holding his left thigh, but appeared fine on the final possession.

Iverson scored 31 points in the first half – two ahead of his pace against the Magic – but was held without a basket in the third quarter. He missed his only three attempts from the floor in the quarter and scored two points on a couple of free throws.

Marbury and Iverson turned the game into a nice one-on-one battle in the first quarter and it appeared they would be competing in a scoring duel for the rest of the evening. Iverson scored 10 points in the quarter on 5-for-8 shooting and Marbury had eight points on 4-for-5 shooting.

When Marbury slowed down in the second quarter, Iverson got going. He scored 21 points in the quarter thanks to 13 free throws.