Former NBA coach and current ABC analyst Jeff Van Gundy believes that the Heat will eclipse the league's single-season win record.

Miami re-signed Dwyane Wade and added LeBron James and Chris Bosh last month.

Michael Jordan's Bulls set the regular-season victory mark of 72-10 in 1995-96.

"They will break the single-season win record [of 72]," Van Gundy said. "And I think they have a legit shot at the Lakers' 33-game [winning] streak [in 1971-72], as well. And only the Lakers have even a remote shot at beating them in a playoff series. They will never lose two games in a row this year.

"They have put together a much better roster than anybody could ever have expected," Van Gundy added. "There is now no good way to defend them. They are unguardable. They are indefensible. They are just too good and have added so much shooting and are so versatile that they will score at will.

"And with Erik Spoelstra coaching, they will be in the top three defensive teams in the league, as well. The other 29 teams better hope the lockout gets moved up a year."