NEW YORK -- "It's never too early to revolutionize opinions or retract them," that's my saying.

Only two nights into the NBA schedule and I'm already going the other way. I've already seen quite enough to persuade me to change up on various issues and formulate fresh convictions on numerous other fronts.

Since I suspect reapportioning the league's Electoral College (eight and eight is unmerited, the West should have 10 playoff teams, the East six, with an option to go 12 and four) is out of the question, I'm simply kicking the Nyets out of my predicted playoff pool (and the NBA as well) and replacing them with the Magic.

And to think everyone in Orlando thought new GM John Weisbrod was just plain Goofy.

While the playmaking destitute Rockets blew games on both sides of the border and Tracy McGrady aborted 20 of 32 shots ("I think T-Mac has adapted very quickly in learning how to ignore a whole new set of teammates," Jeff Van Gundy telepathically told me, offering as proof Yao Ming's 18 total shots), Steve Francis blew by several Bucks (far too easily) for a game-winning last split second layup.

Last season the lottery winning Magic boasted one compulsive scorer and little else. This season they flaunt the pre-Van Gundy Francis (26 points, nine rebounds, seven assists), some astonishing accessories and a bountiful bunch of complementary players:

A seemingly able-ankled Grant Hill put up 21 shots and poured in 20 points in 33 minutes vs. Milwaukee; No. 1 pick Dwight Howard, who would be in college or trying out for the Developmental League if David Stern had his age-discriminatory way, played tricks on our eyes with the spellbinding stuff (12 points, 10 boards, four blocks, steals and two assists) he can do with his fleet feet and hypnotic handle; whereas Cutino Mobley, Kelvin Cato, Tony Battie, Pat Garrity, Jemeer Nelson, Stacy Augmon and the vastly overpaid Hedo Turkoglu provide the harmonious background music.

We haven't felt this good about The Magic Kingdom since Shaq left and Walt Disney was at room temperature.

Yes, it's only two games, tops, but I can overreact as well as anybody or decide to do the right thing, depending on your point of view.

One way or the other, I've decided to withdraw my playoff support for the 1-1 Lakers (the travel weary and moody Kings may be next) and have reassigned it to the 1-0 Jazz (and possibly the run and stun Suns; I'll let you know after one road game).

Naturally, this, too, is subject to change.

As coherent as Kobe And His Court played in their opening spanking of the out-for-themselves Nuggets that's how incoherent the perfectly cadenced Jazz made them look the following evening in Salt Lake City. Strictly the difference between home and away and a late arriving Laker team, you might say.

I say it's heavenly and dreadful shades of things to come for both sides.

For one thing, it's not as if Utah is at full strength or has any history as a unit.

In the absence of Carlos Arroyo and Raul Lopez (both injured), the Jazz are being orchestrated by a third-string maestro, unheralded rookie Keith (eight assists, six points) McLeod.

His backup is Knicks flop Howard Eisley, no less, whose contract was bought out by the Suns several days previously.

Carlos Boozer (27 points, 11 boards), Andrei Kirilenko (16, six and eight blocks) and Matt Harpring (23 and seven) supplied the sweetest sheet music with plenty of help from Gordon Giricek, Raja Bell and the rest of Jerry Sloan's unyielding posse.

Meanwhile, the Lakers were not only liquated they were meticulously exposed as a two-man team, Kobe (38 points) and Lamar ("I don't want to be known as a sidekick") Odom, who furnished 14 points and nine rebounds.

Nobody else did diddly squat and isn't likely to except for Caron Butler and an occasional fluke from an unexpected source; see Chris Mihm's monster 23-point, 12-rebound output vs. Denver.

For the last five seasons Showtime showcased Shaq. In his place we have Mihm, who's OK, injured Vlade Divac, who had slowed down to a crawl long before re-joining the Lakers and Brian Grant, who is already limping and might have trouble playing back-to-back months much less back-to-back games.

Then again, maybe it's a one-man band after all. In L.A.'s first two games (1-1), Kobe has taken 35 field goals attempted 35 free throws.

Carter Tanked in Court

A South Carolina court ordered Toronto's Vince Carter to pay former agent and current inmate Tank Black nearly $4.7 million lost commission and damages.

"I never would have been treated this way if I were American," Carter said.

Subject: Knicks, Nyets lose openers

Say this much for Camp Cablevision. At least it gave The Timberwolves a game at the Off-Target Center.

On the other hand, there weren't enough transplantable organs to make the Nyets competitive.

Put another way, New Jersey Gov. Jim McGreevey has a better chance of straightening things out.

Subject: NHL Cancels All-Star Game

As a testament to his good friend/former boss David Stern, commissioner Gary Bettman has decided not to present his "Slam Dunk The Season" exhibition.