Jan 5, 2013; Atlanta, GA, USA; Boston Celtics small forward Paul Pierce (34) defends Atlanta Hawks small forward Josh Smith (5) during the fourth quarter at Philips Arena. Mandatory Credit: Kevin Liles-USA TODAY Sports

With the Josh Smith rumor mill churning at full-speed, it seems that Boston has entered the mix for his services.

ESPN’s Marc Stein is reporting that Danny Ainge has “registered interest on the Smith front”, which immediately means “THE DEAL IS IMMINENT!!!!” (insert sarcasm here). Let’s take a look at the possibility (or unlikelihood) of a Boston deal coming together.

There are three different eight-figure salaries on the Boston roster that would be close to “matching” for a Josh Smith trade. Kevin Garnett makes just over $11.5 million per season, Rajon Rondo is on the hook for $11 million, and Paul Pierce soars over the others at over $16.7 million. One of these players would almost have to be included in any deal for Smith, simply because Jeff Green (the team’s 4th-highest salary) is a player on a horrendous contract and I can’t fathom Danny Ferry centering a Smith deal around three additional years of Jeff Green.

Kevin Garnett is not coming to Atlanta. KG has a full no-trade clause (one of the only guys in the league with such a deal) and has repeatedly stated his allegiance to Boston, with a recent statement that he “bleeds green” as additional emphasis. The only situation that anyone could see Garnett waiving his no-trade rights for would be to play in Los Angeles, because he a) lives there, b) is best friends with Chauncey Billups, and c) could win a title this season. Atlanta can’t provide any of those things… so he isn’t coming.

Rajon Rondo tore his ACL a couple of weeks ago, and any possibility of a blockbuster deal surrounding him probably died with that injury. On paper, a Smith/Rondo trade actually makes some sense, as Boston could have been looking to “change things up” and Atlanta would almost certainly have interest in an all-world point guard on a modest (relatively) contract. Alas, I can’t see anything coming together with Rondo on the shelf.

That brings us to Paul Pierce. ESPN’s Stein references that a deal “would almost certainly have to be built around Paul Pierce” and I couldn’t agree more. Basically, his inclusion would likely be the only way that Boston could provide both matching salary and fair value. With all of that said, however, does Danny Ferry really want to build around Paul Pierce (at age 35) for another full season at max-level money? I would argue that the only reason to pursue Pierce, or a player of his ilk, would be to push the team into full-fledged “contender” status, and shipping out Smith to acquire Pierce certainly wouldn’t do that. The other (negative) side is that, while the deal makes some sense on paper for Boston, I’m not sure that Danny Ainge would ship out the long-time face of his franchise for a half-season, no-guarantee acquisition of a temperamental guy like Smith. I just don’t see it.

In the end, rumors are just rumors, and I do believe that Ainge and Ferry (or their minions) have spoken about a Smith trade. That said, I don’t see a real match here and I’d honestly be floored if anything came together in a two-team trade with these parties.

At the very least, Danny Ferry can probably take solace in the fact that the legendary Celtics franchise are interested. Every little bit helps.

MIAMI, FL - JUNE 09: Dwyane Wade and LeBron James #6 of the Miami Heat celebrate after the Heat defeat the Boston Celtics 101-88 and adcance to the NBA Finals in Game Seven of the Eastern Conference Finals in the 2012 NBA Playoffs on June 9, 2012 at American Airlines Arena in Miami, Florida. NOTE TO USER: User expressly acknowledges and agrees that, by downloading and or using this photograph, User is consenting to the terms and conditions of the Getty Images License Agreement. (Photo by Mike Ehrmann/Getty Images)

LeBron James has answered the critics — for now.

James led the Miami Heat to a 101-88 victory in Game 7 of the Eastern Conference Finals over the Boston Celtics on Saturday night and helped stamp the Heat’s ticket to their second straight NBA Finals.

James finished with game-high’s 31 points and 12 rebounds in the win, Dwayne Wade assisted with 23 points and six boards, and Chris Bosh chipped in with 19 points and eight rebounds off the bench. Bosh was terrific all game long and was arguably the most important player for Miami in the game.

Miami’s “Big Three” combined for the team’s final 31 points of the contest, including all 28 scored in the fourth quarter.

The Heat’s role players were great in the first three periods as Mario Chalmers and Udonis Haslem combined for 16 points on 7-of-10 shooting while also grabbing a collective 10 caroms. Chalmers also dished out seven assists in the contest.

Shane Battier didn’t take a shot from inside the arc in the game but still poured in 12 points on four-of-nine shooting from long-range. He added three steals, one assist, and one blocked shot in 39 minutes of action.

Boston had all five starters reach double-figures in the match-up, led by star point guard Rajon Rondo who messed around and got a triple-double in the game with 22 points, 14 assists and 10 rebounds. Kevin Garnett scored 15 points and grabbed seven boards, Brandon Bass chipped in with 16 points, five rebounds and four steals, Paul Pierce poured in 19, and Ray Allen rounded out the double-digit scorers with 15 points.

Boston’s bench was non-existent, shooting a combined one-of-four from the field with the lone basket coming from back-up big man Ryan Hollins. Four of the seven reserves who got action didn’t even attempt a shot.

The Heat will play the Oklahoma City Thunder in the NBA Finals in a much antipaticed match-up that features the reigning 3-time MVP LeBron James verse the reigning 3-time NBA scoring champ Kevin Durant.

Game 1 is Tuesday (6/12) at 8:30 PM (ET).

June 7, 2012; Boston, MA, USA; Miami Heat small forward LeBron James (6) shoots the ball over Boston Celtics center Greg Stiemsma (54) during the first half in game six of the Eastern Conference finals of the 2012 NBA playoffs at TD Garden. Mandatory Credit: David Butler II-US PRESSWIRE

Lebron James is the best basketball player on the planet. This fact has never been more evident than it was on Thursday night in Boston as he led the Heat to a 98-78 win in Game 6. The Miami superstar finished the game with 45 points on 19 of 26 shooting, 15 rebounds, and 5 assists, and if it’s possible, those numbers don’t do the performance justice.

From the opening tip, it was clear that Lebron was locked in, and whether a relentless attacking dunk on a secondary break in the first 3 minutes or repeated trips to the left block to abuse whatever defender was in his path, it was established that he wasn’t being stopped. We’ll come back to this.

In non-Lebron news, Boston really struggled offensively throughout the night. Paul Pierce was the chief culprit, having shot 4-18 from the field and 0-6 from three while consistently feeling the wrath of Lebron on the other end. The only Celtic that played an above-average game was Rajon Rondo, who finished with 21 points and 10 assists, but even Rondo struggled mightily in the 2nd half, and also pressed offensively to the point where he committed 7 turnovers. After 5 games of masterful play, Kevin Garnett took a slight step back in this one as well, finishing with 12 points and 5 rebounds. The Celtics didn’t play quite as dreadfully as the final score might indicate, but Boston shot just 1 of 14 as a team from three-point distance and couldn’t produce enough offensive efficiency to hang around.

For Miami, it almost didn’t matter what anyone else did. Dwyane Wade had a miserable first half, and while he finished with 17 points, his 6 of 17 performance shouldn’t be ignored, and his continuous lack of transition defense in the last few games is pretty alarming. No one will discuss this simply because of how fantastic Lebron was, but Wade will need to be better in Game 7 for Miami to be considered the favorite. No other Heat player scratched for more than 9 points on this night, and that’s understandable, but I did like what I saw from Bosh for the most part in his 28 minutes. His conditioning and physicality seem to be an semi-normal levels, and I’d imagine he’ll be playing 30+ minutes in a game 7 scenario.

I can’t emphasize enough about how impressive Lebron James was on this night. It was everything that the media, the fans, and even those inside the industry have ever asked of him, and one of the best overall performances I’ve ever seen in the NBA. That’s not hyperbole. For him to go into that raucous atmosphere, and complete dissect one of the best defenses in the league is impressive enough, but to do it in the cold-blooded, smile-less manner that he did, while asserting his will on the block? Really scary. The 45 point output doesn’t even tell the entire story, as James had 41 points at the end of 3 quarters, and had Boston hung around, he likely would’ve gone for 50-55 points without breaking much more of a sweat. Yes, it was one game, and I have to mention that he will be killed by the national media if they don’t win Game 7 regardless of how well he plays, but on this night, we all remember why Lebron is the best in the business.

Game 7 is the best thing about sports, and we’re headed there. After this game and the fact that it was in Boston, the national consensus will likely be that Miami is a big-time favorite in Game 7, and I’d disagree with that. This series has shown that home-court isn’t as important as you’d think, and a tough, veteran-laden team like Boston combined with an often lackluster crowd like Miami will likely neutralize the home-court, and Boston is certainly capable of winning the deciding game. There aren’t enough superlatives to describe what Lebron did on Thursday night, but we would all be fooling ourselves to think that the pressure is off of him and the Heat for Game 7. This series is must-see TV and all eyes are on the city of Miami on Saturday night.

Series Tied at 3-3, Game 7 on Saturday in Miami