We have the fact that the MVP Award is announced and decided before the NBA playoffs are over. It is decided on before the first round is even over! Whats the result? It was announced Wednesday that Steve Nash will win his second straight MVP Award.

Now I am not arguing that Nash is not worthy of his second MVP. Actually Nash supporters are going to say that he had a better statistical year this season than last season, when he was the clear choice for MVP. Sure, Nash upped his points from 15.5 per game last year to 18.8 per this year, but last year was last year. More importantly, Kobe Bryant and Lebron James were not in the playoffs last year and did not come even close to the caliber of seasons they each had this year. What I am arguing is that other players are just more deserving of the award.

On Wednesday night, Nash got posterized like no one has ever seen before. Who was the player that abused Nash so horribly, you ask? Oh it was Kobe Bryant, another top candidate for MVP and someone more worthy of the honor than Nash. More than just making Nash look like a fool on national television, Bryants dunk in the fourth quarter sealed the victory for the Lakers over the Suns. This now leads us back to our issue at hand.

The Suns might not make it out of the first round of the playoffs. After the Lakers 93-90 victory Wednesday night, the series is even at one game a piece. Now, the Lakers are heading back to Los Angeles with home-court advantage and control of the series. By the way the Lakers are 27-14 at home this year and we all know Kobe is going to turn it up a notch for the home crowd. If this round is the last stop for the Suns, where does that leave Nash? At home with his MVP trophy, even after he couldnt beat the seventh-seeded Lakers in the opening round. Remember way back when Charles Barkley was actually one of the first MVPs not to win the NBA Championship? That was in 1993 and seems like ages ago now. Back then the MVP committee got things right, and even more ironic is that Barkley won the award while playing for the Suns, Nashs current team.

More over, if the Suns do in fact lose to the Lakers in the first round, the case grows even stronger that Kobe is the MVP. Do I have to read the laundry list of accomplishments to you? The man scored 35 points per game during the regular season, not to mention getting an overachieving Lakers team back into the playoffs with a record of 45-37. And now he might get them into the second round as a seventh seed. Without Kobe, this team would already be planning for the Draft Lottery.

And what about Lebron James? The Cleveland Cavs are the fourth seed in the East. Let me repeat, the Cleveland Cavs are the fourth seed in the East. Dont forget that the Cavs also won 50 games this year. This is an achievement in itself. Lets not forget Lebrons playoff debut; he only scored a triple double against the Wizards. This is exactly why the playoffs have to count toward the MVP voting, because the playoffs are where legends are made.

Dont get me wrong, Nash is a nice player who had a nice season. But arent MVPs supposed to be spectacular players who have spectacular seasons. Before you answer that question, answer this one. If you take Kobe away from the Lakers and Nash away from the Suns, which team suffers more? The answer to that is your 2006 MVP. Ill give you a little hint. Its not Steve Nash.

Bet the NBA Playoffs @ WagerWeb.com Sportsbook