The regular season is winding down, so what better time than now to make my final decision on who should take home the Most Valuable Player award in the NBA for the 2007-08 season?

It has been a strange year in the NBA, with the possibility of a 50-win team missing the playoffs in the West and a squad with less than 40 victories qualifying in the East. It?s rarely easy to decide on an award that doesn?t have finite qualifications such as the MVP, but that isn?t going to keep me from throwing in my two cents.

The Most Valuable Player Discussion

- Kevin Garnett, BOS

I?ll tell you right off the bat who will not be getting my vote for the NBA?s MVP: Boston?s Kevin Garnett. I recognize everything that he has done for the Celtics, but a player shouldn?t take home an award such as this in what has been his worst statistical season in ten years. To further my point, the last non-guard to win the MVP while averaging fewer than 20 points a game was Bill Walton (1977-78), and he averaged 13 rebounds a night. KG might bring a title to Boston, but 19 and 9.3 just doesn?t do it for me (missing ten games doesn?t help either).

- Baron Davis, GSW

Davis was a strong MVP candidate at the midway point of the season, but with the Warriors teetering on the edge of the playoff picture he has fallen out of contention. He has the opportunity to play 82 games for the first time since 2002, but his assist and steal numbers fell significantly after the All-Star break. A line of 22 points, 7.7 assists and 2.4 steals looks golden, but there are too many straws stirring the drink in Oakland to give him my MVP nod. At this point, I might entertain someone like Allen Iverson or Deron Williams over Davis.

- Dwight Howard, ORL

I honestly believe that Dwight Howard would have been more prominent in the MVP conversation this season had Hedo Turkoglu not put up the numbers he did for the Magic. Dwight is posting 20.9 points, 14.3 rebounds and 2.2 blocks a game, but he?s not the go-to guy with the game on the line. He?s only 22, so they?ll be plenty of time for him to shine in the next decade.

- Steve Nash/Amare Stoudemire, PHX

Nash believes that Stoudemire deserves consideration for the award this season, but how well would Amare perform without Steve on the floor alongside him? Stoudemire?s 25.3 points, 9.2 rebounds and 2.1 blocks are tremendous, but are a step below Dwight?s because of the differential off the glass.

Nash has quietly put together another MVP-caliber season (17.2 points and 11.1 assists), all while dealing with the loss of Shawn Marion and introduction of Shaquille O?Neal into the lineup. He numbers were no better when he won the award in consecutive years before Dirk grabbed the honor last season. The competition for the hardware has been so tight this season that Nash doesn?t have a chance at winning, despite playing at the same level he did during his two previous MVP seasons.

- LeBron James, CLE

LBJ has had his way with the weak Eastern Conference this season, putting up 30 points, 8 rebounds and 7.2 assists in his first 74 appearances. He has also been remarkably consistent. It doesn?t matter if he?s facing the East or West, at home or on the road, you could pretty much count on a near triple-double from James every time he took the floor for the Cavs in 2007-08. Cleveland, though, as a team regressed from last season?s 50-win effort and will be hard-pressed to represent the East in the NBA Finals with Boston?s resurrection. Danny Ferry finally pulled the trigger on a trade to add talent around LBJ, but LeBron hasn?t yet made his teammates better. Something I expect an MVP to do regularly.

- Kobe Bryant, LAL

Kobe has been a model citizen and teammate this season, but I often wonder if he?d be getting such praise had the Lakers not enjoyed a breakout first half from Andrew Bynum or acquired Pau Gasol just a few weeks later to fill the paint. His 28.4 points is a three-year low, but his rebounding (6.3) and assist (5.4) averages are highs over the same time period. It?s hard to pass up Kobe should the Lakers nab the top spot in the uber-tough West, but L.A. has won games because of other guys (Bynum, Gasol and Lamar Odom) often enough this season for me to pass him by.

You have inevitably deduced who my pick for this year?s NBA MVP is ? New Orleans? Chris Paul.

The Winner: Chris Paul, NOH

There isn?t a statistic out there that doesn?t support Paul as the best player in the NBA this season. The Hornets could finish as the West?s best team just a year after missing the playoffs, CP3?s numbers dwarf those of Nash and the point guard produces more efficiently than Kobe or LeBron while handling the ball more often than not.

In fact, Paul has had a hand in 49.2% of the Hornets? buckets this season. RealGM Executive Editor Chris Reina created the stat to weigh a player?s importance to his team?s offense, whether it be through scoring or assisting, and you know who posted the highest percentage. LeBron recorded the second-highest average, 46.0%.

Paul?s 49.2% mark is second to just that of John Stockton?s 1990-91 campaign (51.6%) in terms of historical bests. Wake up folks; I think we have a Hall of Famer on our hands.

His stat line, 21.1 points, 11.6 assists and 2.7 steals, is impressive enough but he does so with utter efficiency. He?s the Six Sigma of point guards, posting a 4.64 assist-to-turnover ratio and making 48.5% percent of his field goals despite being considerably younger than everyone in the MVP conversation (aside from Howard).

He is the single most-efficient player in the league according to RealGM?s own FIC (Floor Impact Counter) statistic, with a league-high FIC per 40 average of 22.3.

There?s also no doubt that guys like Peja Stojakovic (career-high percentage from three-point land), Tyson Chandler (career mark in points) and David West (the team?s second All-Star) wouldn?t be having above-average seasons without Paul dishing them the rock in New Orleans.

As hard as it has been to determine who really is the NBA?s MVP this season, in the end selecting Paul could be considered a ?big easy?.

Andrew Perna is a Senior Writer for RealGM and always welcomes comments via e-mail (Andrew.Perna@RealGM). He writes daily in the ?Scoop Du Jour? and is currently working with RealGM?s NFL forums on the first edition of the NFL Summits.