The All-Star break is regarded as the midway point of the NBA season, but actually it is well beyond that.

The Magic, who resume their season tonight against the New York Knicks, have played 49 games and have only 33 left to play.

Yet in regard to their playoff positioning, almost nothing has been determined.

The Magic could finish as high as third in the Eastern Conference or they could fail to qualify for the eight-team playoff field.

With tonight's possible return of Patrick Ewing, the Magic (25-24) are hoping the worst is over on the injury front.

The 39-year-old center has missed the last 14 games with tendinitis in his right calf/Achilles' area. He practiced Monday and hopes to be taken off the injured list today.

Although Ewing has not been a major contributor so far, his rebounding ability is important to a team that ranks 24th in the league in that department.

Except for Grant Hill (out for the season after ankle injury), the Magic are healthy, whole and optimistic after the break.

Much of the season's first half was spent adjusting to the disappointment of losing Hill.

"I think our team understands now how we have to play to win," said Coach Doc Rivers.

"I thought it took some time, longer than than in the previous years I've been here, but I think there are lots of reasons for that.

"We were getting into a mode with Grant, then Grant got hurt and we were searching for our identity. We tried to slow it down, we tried to speed it up, we tried to play at the medium speed.

"I think offensively, we absolutely have found the way to play. Defensively, I would say the last month and a half, we've been much better."

They won 12 of their 19 games preceding the break, including losses to Milwaukee and San Antonio that were squandered in the final seconds.

"We've just got to learn how to finish games," said Darrell Armstrong. "There are times when we get back on our heels when we get a lead . . .but we have to learn how to play through things like that.

"We basically have an idea of what's our identity and how we need to play.

"When we come back off the break, we need to be ready to make a strong run, not just a three- or four-game streak."

That's one thing the Magic have been unable to do. Except for two days in December when they dipped to 13-17, they have been within three games of .500 all season.

At some point, they will have to shake .500 to get a decent playoff seed, or perhaps any playoff seed.

"I think it's gonna be far tougher to make the playoffs this year than it was last year because there are so many other teams involved in it," said Rivers.

"Detroit, Washington, Charlotte is getting (Jamal) Mashburn back in the second half of the season. Philadelphia has turned the corner and Miami, the way they're playing, I don't think you can count them out."

Only Atlanta, Cleveland and Chicago are out of the running in the 15-team Eastern Conference. The Knicks (19-28) are close, and they are only one game ahead of the Heat, the Magic's opponents on Wednesday night in Miami.

Rivers believes the six-day break will help his team.

Tracy McGrady, who will have to carry the team offensively, acknowledged that he was getting tired and even considered skipping All-Star Weekend.

When and Ewing returns, the

Magic will be as deep and as healthy as they are going to get this season.

"We know what we've got to do," McGrady said.

"We're comfortable defensively. Offensively, I think everybody's on the same page. We've got pretty good chemistry right now."