The All Star break is nearly upon us, and the action on the hardwood couldn’t be any hotter. Here at Bankroll Sports, we are taking a close look at the NBA Finals odds once again and making some of the top NBA picks for the 2012 NBA Championship.

Now that they are starting to open up some breathing room in the Southeast Division, we have no choice but to like what the Miami Heat (Current 2012 NBA Finals Odds: 1.70 to 1 at SportBet Sportsbook) are offering. The Atlanta Hawks are playing without Al Horford, and it still seems like a matter of time until the Orlando Magic trade Dwight Howard, which will really leave the Heat with all of the stars in this division. They have survived Dwyane Wade’s injuries, and LeBron James is playing arguably the best basketball of his career. Sure, many are going to point out just how bad the Heat looked at times against the lowly Milwaukee Bucks, a team that should have no business hanging around with them, but the boys from South Beach are still just toying around with the rest of the league at this point, and there clearly isn’t a team out there that is going to slow them down until perhaps the Eastern Conference Finals.

The Heat weren’t the first team in the league to reach 20 wins, though. The Chicago Bulls did it in the East, while the Oklahoma City Thunder (Odds To Win the NBA Finals: 5.00 to 1 at SportBet Sportsbook) were the first in the West to reach that coveted mark. The rest of the Western Conference is starting to fall apart just a bit, especially with the Los Angeles Clippers losing Chauncey Billups for the season with an Achilles injury. Russell Westbrook and Kevin Durant both feel like they could go off for 30+ points every single night, and the rest of the team surrounding them is tremendous as well. Kendrick Perkins is really teaching this team how to be tough and win as a unit on both sides of the court, and that is going to bode well in the postseason. Oklahoma City has spent the last two years learning how to be one of the best teams in the league. Now, it is the top dog and should be considered one of the biggest threats in the league to win the whole enchilada this year.

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Aside from these first two teams that we mentioned though, we really don’t see any of the favorites that are worth backing. That being said, we are going to go a bit off the board right now and take teams that might surprise you. We think that the Portland Trail Blazers (2012 NBA Championship Odds: 33 to 1 at SportBet Sportsbook) have a tremendous unit. Sure, they are playing in a stacked division that includes Oklahoma City, but in a short playoff series, they have the outstanding edge of one of the best home court advantages in the game. Portland’s Rose Garden is one of the toughest venues to go into. LaMarcus Aldridge is rounding into one of the best players in the game, and being able to slot in Jamal Crawford in place of the retired Brandon Roy has been a great addition as well. The Blazers have the pieces to make a big splash if they want to before the trade deadline, but the pieces that are here at rock solid. Portland has to learn to win on the road just a bit more though, but if that happens, watch out. We might have a great price here at 33 to 1 on the Blazers.

We are still a bit puzzled as to why the Indiana Pacers (2012 NBA Finals Odds: 50 to 1 at SportBet Sportsbook) are getting such little respect. Indiana has done a great job this year racking up 17 wins, including one against the Bulls, who are supposed to be the cream of the crop in the Central Division. The Pacers have nothing to worry about in terms of the playoffs, as the East has just so much garbage in it that getting into the second season is a formality. David West’s numbers might make him look like he is slacking this year, but he is bringing a lot to this very talented team, one that has a lot more on it than his former New Orleans Hornets seemingly have had in years. Indiana has been dominating at home as well, save for two losses to Orlando. This might finally be the year that the rest of the NBA wakes up and realizes just how great of a player Danny Granger really is.

List Of Past NBA Finals Champions
2011 NBA Champions: Dallas Mavericks
2010 NBA Champions: Los Angeles Lakers
2009 NBA Champions: Los Angeles Lakers
2008 NBA Champions: Boston Celtics
2007 NBA Champions: San Antonio Spurs
2006 NBA Champions: Miami Heat
2005 NBA Champions: San Antonio Spurs
2004 NBA Champions: Detroit Pistons
2003 NBA Champions: San Antonio Spurs
2002 NBA Champions: Los Angeles Lakers
2001 NBA Champions: Los Angeles Lakers
2000 NBA Champions: Los Angeles Lakers

The lack of respect for the Houston Rockets (Odds To Win The 2012 NBA Finals: 100 to 1 at SportBet Sportsbook) just doesn’t seem right. Remember that it wasn’t all that long ago that many thought that the trade bringing Kevin Martin to the Lone Star State was the one that would put this team over the top. Now, the pieces to the puzzle are clearly in place as they should be, and Martin, Luis Scola, and Kyle Lowry are doing a great job in a very quiet manner. The Southwest Division could be had this year, as we know that the Dallas Mavericks aren’t as good as they have been in years past, and the San Antonio Spurs still seem like they are playing over their head to us. The Rockets are likely a playoff team this year, and if that turns out to be the case, getting 100 to 1 odds on them to win the NBA Championship is borderline insane.

Up To Date 2012 NBA Finals Odds @ SportBet Sportsbook (as of 2/9/12):
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Miami Heat 1.70 to 1
Oklahoma City Thunder 5 to 1
Chicago Bulls 5.50 to 1
Los Angeles Lakers 10 to 1
Los Angeles Clippers 14 to 1
Dallas Mavericks 16 to 1
San Antonio Spurs 29 to 1
Boston Celtics 33 to 1
Portland Trail Blazers 33 to 1
Denver Nuggets 40 to 1
Orlando Magic 40 to 1
Atlanta Hawks 50 to 1
Indiana Pacers 50 to 1
Memphis Grizzlies 50 to 1
New York Knicks 50 to 1
Houston Rockets 100 to 1
Utah Jazz 125 to 1
Milwaukee Bucks 250 to 1
Minnesota Timberwolves 250 to 1
Phoenix Suns 250 to 1
Golden State Warriors 300 to 1
New Jersey Nets 350 to 1
Cleveland Cavaliers 450 to 1
Sacramento Kings 500 to 1
Detroit Pistons 1,000 to 1
Toronto Raptors 1,000 to 1
Washington Wizards 1,500 to 1
Charlotte Bobcats 2,500 to 1
New Orleans Hornets 2,500 to 1

2011-12 Odds To Win The NBA Finals @ BetRevolution Sportsbook (as of 2/9/12):
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Miami Heat 1.30 to 1
Chicago Bulls 4.25 to 1
Oklahoma City Thunder 4 to 1
Dallas Mavericks 16 to 1
Los Angeles Lakers 8 to 1
Portland Trail Blazers 30 to 1
New York Knicks 65 to 1
Orlando Magic 35 to 1
San Antonio Spurs 20 to 1
Atlanta Hawks 25 to 1
Memphis Grizzlies 55 to 1
Boston Celtics 25 to 1
Phoenix Suns 175 to 1
Houston Rockets 65 to 1
Los Angeles Clippers 14 to 1
Denver Nuggets 40 to 1
Golden State Warriors 200 to 1
Utah Jazz 85 to 1
Indiana Pacers 25 to 1
Charlotte Bobcats 300 to 1
Philadelphia 76ers 20 to 1
New Orleans Hornets 300 to 1
Milwaukee Bucks 150 to 1
New Jersey Nets 220 to 1
Detroit Pistons 300 to 1
Washington Wizards 300 to 1
Sacramento Kings 150 to 1
Toronto Raptors 300 to 1
Minnesota Timberwolves 175 to 1
Cleveland Cavaliers 300 to 1

The NBA All-Star Game tips off on Sunday night at the brand new Dallas Cowboys Stadium in “Big D.” Basketball’s brightest stars all come together in this fantastic spectacle between the best in the Eastern Conference and the best in the Western Conference. Bankroll Sports takes a moment to look at the odds for and predict the All-Star Game MVP, which is a job that has become a lot harder since last year’s winner and three-time All-Star Game MVP, G Kobe Bryant won’t be playing in the game. Last season’s co-MVP C Shaquille O’Neal didn’t make the Eastern Conference roster.