"I think Tim (Duncan) is the MVP," Kerr said. "He's had the best year of anybody in the league ? statistically and his impact on the team. And the Spurs are right there with one of the best records in the league."

Whether the 127 writers and television and radio broadcasters who vote for the award share Kerr's belief remains to be seen. The league has begun distributing ballots ? which must be completed and returned no later than April 18, the day after the season ends ? with the results to be announced during the conference finals.

A recent informal survey of voters showed that most consider New Jersey point guard Jason Kidd, Duncan and Los Angeles Lakers center Shaquille O'Neal the front-runners for the award, with Orlando swingman Tracy McGrady and Seattle point guard Gary Payton also receiving strong consideration.

"My guess," Kerr said, "is that Jason Kidd already won the award two months ago. He's got the East Coast vote. The MVP balloting is always a popularity contest anyway.