The Sonics backpedaled in a cocksure manner after each swish, an extra bop in the step on three-point jumpers.

Gary Payton and Desmond Mason posed like statues ? wrists still flicked ? after hoisting long jumpers. Inside the paint, Vin Baker displayed the footwork of a ballet dancer while providing Seattle's offense with balance.

A holiday crowd kept waiting for the Sonics to turn cold against the NBA's best defense. When Mason swished a jumper late in the fourth quarter, spectators finally headed for the exits.

The only drama remaining was whether the Sonics would set a franchise record. And Seattle topped its old mark by shooting a sizzling 66.1 percent for a surprising 109-98 victory against the 76ers yesterday.

"We couldn't guard them the whole game," said 76ers Coach Larry Brown, whose team's four-game winning streak was snapped. "We didn't handle their pick-and-roll or dribble penetration and we didn't talk a few times. You name it, we got exposed. It's disappointing."

The outcome was especially impressive because the Sonics scored with the greatest of ease against Philadelphia in a road game that started at 11 a.m. Seattle time.

The Sonics' previous mark was 64.9 percent shooting against the Rockets on April 13, 1996. Coach Nate McMillan remembers the game vividly, and the former Sonics swingman noted similarities yesterday.

"It was just a night when both teams were shooting the ball unbelievably," McMillan recalled. "Tonight, we had the same open looks on the perimeter. We were moving the ball and guys were nailing the shots."

Last year, the 76ers marched to the NBA Finals by playing 48 minutes of hellacious defense. Sure, Allen Iverson provides the answer on offense ? 38 points yesterday ? but his devilish defense, along with that of Eric Snow, disrupts perimeter players.

When opponents get in the paint, they often don't have a prayer against 7-foot-2 Dikembe Mutombo, Philadelphia's spike-blocking center.

Although the 76ers have struggled, they remain perhaps the NBA's premiere defensive team. Philadelphia entered the game holding teams to a league-best average of 88.4 points per game.

When the 76ers defeated Seattle 88-77 on Jan. 4 at KeyArena, Seattle's offense had as much rhythm as a scratched-up record. It didn't help that Baker played with a soft cast to protect ligaments in his right thumb.

Yesterday the Sonics made sweet music, with Baker mixing fancy footwork to get by defenders and displaying his touch when they backed off him.

"We played them well defensively the last time," said Baker, who had 20 points on 9-for-14 shooting. "We just didn't make any shots."

The power forward's rebounding is still lacking, but so far this season, Baker's offense has quietly returned to All-Star form.

Baker is among the NBA leaders in field-goal accuracy at 50.5 percent, which is about the same as the 1997-98 season, when he made the All-NBA second team.

Mason is that kind of player capable of helping even when his offense sputters. And recently, the 6-foot-5 swingman has had to rely on his intensity and defense to contribute.

Yesterday, Mason had his second straight game of sharp shooting, with his confidence growing after each basket.

"The last couple of games I've just been getting back in a groove," said Mason, who made six of eight to score 16 points. "I'm starting to slow down and not go so fast. I feel more confident."

Seattle, one of the best shooting teams in the NBA, has shown uncanny accuracy on offense this season. In the second quarter against the Warriors on Dec. 21, Seattle made 20 of 22 field goals, including 14 straight. But the Sonics cooled off before defeating Golden State in overtime.

Last night, the Sonics shot 63.6 percent to lead 49-45 in the first half. Cool down? Seattle increased the heat in the third quarter by making 14 of 17 for 82.4 percent.

"Any time we were left open," McMillan said, "those guys were nailing some shots."

The 76ers probably have the most boisterous, if not boorish, crowds in the NBA. Payton almost always gets into it with a few hecklers because he can't help but respond.

But yesterday, the 20,773 fans did more groaning than cheering because Seattle used its hot shooting as a silencer. Late in the fourth quarter, with Seattle's victory at hand, one heckler behind the Sonics bench screamed: "You're out in the first round anyway!"

McMillan turned around and look at the fan before responding: "Yeah, but we kicked your (butts) tonight."

On this record-setting day, even Seattle's verbal shots were on target.