I'll say, just on paper:
1. Heat (look at the roster, nuff said. But of course I wouldn't be too surprised to see a slip from last year)
2. Spurs (Always near the top, but its the Spurs, the every other year team, so...)
3. Pistons (Finals 2 years in a row, going for 3rd)
4. Kings (All-star quality at every position, deep, Peja in a contract year, will they finally play some D? I hope so.)
5. Rockets (T-mac, T-mac, T-mac, T-mac)
6. Pacers (How can you not be rooting for Rick Carlisle, the guy is a class act. Good team but I don't think people realize how much this team is going to miss Reggie.)
7. Dallas (Same team as last year, with the talent on this roster it could very well move up this list to number 3)
8. Suns (Amare/Nash = Malone/Stockton, or at least close to it. Bled a lot of talent though)
9. Nuggets (SG still a big ?, but not all that big. Quailty team
10. Warriors (Too much talent, nothing really new however. Always had talent, can they utilize it?)