(My Sportsbook) - The New Jersey Nets enjoyed a magic carpet ride last season. New Jersey rebounded from a 26-56 record to an appearance in the NBA Finals. Sure the Lakers were waiting to snuff it out, but that doesn't matter. The Nets overachieved last season, and they did so by following a formula.

Coach Byron Scott figured that if he surrounded one of the game's best point guards with plenty of pure athleticism good things would happen. He was right: the Nets were aggressive on both ends of the floor. In addition, New Jersey did what good teams do: it crushed the weak teams and hung with the good ones. In the East, crushing the weak is enough to land the top seed each and every year.

After such a successful season, many felt the Nets would stand pat. Nothing could be further from the truth. Todd MacCulloch is gone, as is Keith Van Horn. The Nets lone weakness in the playoffs last year was rebounding, so they brought in Dikembe Mutombo and Rodney Rogers to bolster their work on the boards.

"Rebounding is what makes me Dikembe Mutombo," said Mutombo. "After winning a couple of [rebounding] titles in the league, I'm still at my best in that area."

The Nets like to run, and that starts with rebounds on the defensive end. Mutombo, of course, is also a shot-blocker. This will serve the Nets well.

Kenyon Martin, who played primarily on the perimeter last year, has hit the glass with more force and passion this preseason.

"Kenyon is good enough where he can get the [defensive] rebound, take two or three dribbles and really get the break started," Scott said. "He's quick enough to do that. Karl Malone has been doing that for years. He's quick enough and then he takes two or three dribbles and hits [John] Stockton, then he's on the run. I don't think it takes him out of the break I think it puts him in it."

New Jersey still wants to run, but these additions can help it in the half-court set as well.

FRONTCOURT

Kenyon Martin dismissed injury concerns and emerged as one of the league's best young players last season. He led the team in scoring, and once he learned to keep his emotions in check - he was assessed six flagrant fouls and suspended for seven games - Martin matured both as a person and as a player.

Van Horn disappeared in the Finals last season and the Nets were fortunate to send him and his contract down the New Jersey Turnpike to Philadelphia. The trade paves the way for Richard Jefferson to start at the small forward. Jefferson is one of the most athletic players in the Eastern Conference. He showed enough last season to warrant additional minutes, and with Van Horn gone he'll get them. Jefferson averaged 24 minutes and 9.4 points per game last season. Both of those numbers will increase this season.

Mutombo was acquired for his rebounding and shot-blocking prowess. He keeps himself in tremendous shape and has historically been a durable player. He did look very slow at times in Philadelphia last season. Another red flag that goes up with Mutombo is the fact the Sixers dealt him in the first place. Larry Brown values defense as much as any coach in the NBA, so one has to find it a little strange that he was willing to part with a perennial Defensive Player of the Year. The Nets can only hope there's enough left in those aging legs for one more run at a championship.

GUARDS

Without the slightest bit of hyperbole attached, it's safe to say that Jason Kidd saved the franchise last season. Kidd feasted on Eastern Conference opposition on a nightly basis. He often started the offense with great passing on the fast break using his superior court vision. Kidd is also one of the best - if not the best - rebounding guards in the NBA. He's a great on-the- ball defender and his hustle is contagious. Kidd is the heart and soul of the Nets, and New Jersey's brass is already hard at work trying to get his name on a long-term deal.

Kerry Kittles was only an average shooting guard last season, but it was an extremely successful season for him simply because he stayed healthy and didn't miss games. When the Nets spread the floor, teams will be busy trying to pressure Kidd and keep the ball away from Martin down low. This will give Kittles a ton of open looks. If all he does is convert on those opportunities, that will be enough for the Nets. Kittles, assuming his health holds up, can run the floor very well. This makes him a good fit in New Jersey's up-tempo attack.

BENCH

Lucious Harris made some big shots for the Nets in the postseason last year. Harris is a quality reserve behind an average starter in Kittles, which is a formula for plenty of minutes.

Rogers' ability to play any of the three frontcourt positions will serve the Nets well. While with Boston last season, Rogers played away from the basket and drained long-range jumpers. This dragged Mutombo, who was then with Philadelphia, far enough from the hoop to limit his rebounding. He can do the same for the Nets when they go small against certain opponents.

Aaron Williams and Jason Collins are a couple of big bodies and some extra fouls off the bench. Williams gave Byron Scott some quality minutes last season. Collins proved to be a tough player with some real potential. Collins was asked to guard Shaq in the Finals last season, and, even though he couldn't pull off the monumental task, he hung tough and was not intimidated. As he continues to learn the game and gain strength, Collins should become a quality NBA frontcourt contributor.

New Jersey did not have a quality reserve point guard last season, but it addressed that situation over the summer. Chris Childs is now in the fold. Childs started on and off for the Knicks and Raptors and has plenty of postseason experience. He's a tough player and a great defender. Childs sometimes makes bad decisions - ill-advised passes and long shots early in the shot clock - but given his reserve role this won't be as problematic.

OUTLOOK

The Nets once again seem to be the class of the Eastern Conference. As long as Kidd and most of his teammates stay out of the trainer's room, New Jersey should be back in the conference finals with a chance to defend its Eastern Conference crown.