This years? MVP race is tighter than the soon-to-be-banned tights that many of the candidates wear, but is it too close to call?

All of the candidates are on playoff teams, with most playing on championship contenders, and they have all obviously put up impressive numbers. There are the contenders that everybody mentions ? Kobe Bryant, LeBron James, Steve Nash, Dirk Nowitzki, and Dwyane Wade, and then there are the dark horses.

My dark horses are Chauncey Billups, Elton Brand, Shawn Marion, and Tony Parker. If the Celtics had squeaked into the playoffs I might state a case for Paul Pierce, but I?m a believer in the theory that an MVP should come from a winning team. I decided to mention Billups because a team that dominates as much as Detroit has must garner at least one MVP candidate.

That gives me nine contenders ? six from the West and three from the East. There?s no doubt in my mind that each of these guys will end up on either the All-NBA first, or second team, but which should take home the MVP?

I think that both LeBron James and Dwyane Wade should slide out of contention. They will both have plenty more opportunities to achieve individual greatness ? definitely sooner than later. There are more deserving men this season, something I probably won?t be able to say in the future.

I think now?s the time to eliminate one of the two Phoenix Suns I was considering, Steve Nash and Shawn Marion. Nash, the reigning league MVP, is averaging 19 points and 10.5 assists per game. His scoring is up from last season (15.5), while he?s averaging fewer assists (11.5). Marion has taken his game to a new level. By helping led the Suns to a second-straight Pacific division title despite the absence of Amare Stoudamire.

In my estimation Nash is no less dominate and no less significant in the success of the Suns, but I think Marion deserves consideration for the award above his teammate.

Next, I scratch Chauncey Billups off the list. It?s hard not to hand the award to someone who quarterbacks a team that won eighty percent of their games, but none of the Pistons are dominant as individuals. If anything Commissioner Stern should fudge the rules and allow the entire Detroit starting line-up to accept the award.

With five players left I eliminate Tony Parker and Shawn Marion. Both have earned an enormous amount of respect for leading their respective teams to the top of the NBA?s more competitive conference, but I don?t think I could select either of them over the remaining three players ? Brand, Bryant, and Nowitzki.

Second Runner-up, Elton Brand

Brand has a Duncan-like quality about him. He is extremely consistent, fifth in the NBA with forty-five double-doubles through Sunday night, and worries more about how he?s playing than how he looks doing it. Without Brand the Clippers are lottery bound, and once again playing second fiddle to Kobe?s Lakers.

Brand ranks in the top ten in field-goal percentage (52.7), rebounding (10.1), blocks (2.56), and player efficiency rating (28.74), and eleventh in points per game (24.9). Heck, he even made the first three-pointer of his career this March against the Bucks. Signed through 2009 the Clippers have a perennial MVP candidate on their hands.

Runner-up, Dirk Nowitzki

Nowitzki is having one of the best seasons of his career and leading Dallas to a run at the NBA title in the process. Dirk is averaging 26.6 points and 9.0 rebounds per game for the Mavericks who were 60-21 through Sunday. They own third best record in the NBA, and the only thing keeping them from a division title is the defending-champion San Antonio Spurs.

Dirk has won several games for Dallas in the closing moments, and should help the Mavericks shed their soft image during a postseason run that could last well into June. An MVP is supposed to be the ?most valuable? player in the league, and without Dirk I think Mark Cuban would be mulling over his odds in the draft lottery. He?s that good.

The 2006 MVP, Kobe Bryant

He?s not the next Jordan, he?s not the easiest player to play with, and he?s not the most charismatic player in the league, but this season he was clearly the best. Even without his 81-point performance against Toronto in January ? he?s still the NBA?s MVP. I would typically select a player like Nowitzki or Brand, who puts up double-double-like numbers, but no one can discount what Kobe accomplished this season.

He?s the league?s leading scorer, averaging 35.3 points per game. He?s in the top ten in steals, minutes, and efficiency. Not to mention nearly every scoring category the league keeps on record. While it?s true that someone who shoots as much as Kobe should be expected to score a great amount, he takes over twenty-seven attempts per game, no one in the league can take over a game quite like he can. And if taking nearly thirty shots a game is okay with Phil Jackson, then its okay with me.

One must consider performances against the league?s best players when measuring a players? worthiness for an MVP award. In three games against Dirk Nowitzki and the 60-win Dallas Mavericks Kobe willed the Lakers to two victories. In those three games Kobe averaged 43 points, 5.7 rebounds, and 3.3 steals per game.

Putting up numbers like those could drive a man to keep pulling up those purple tights every night. Enjoy them while you can Kobe, next season you?ll be playing bare-legged.

Andrew.Perna@RealGM.com