In a conversation with two reporters Tuesday, an introspective Pat Riley indicated he would try to trim payroll to avoid paying a luxury tax, but also acknowledged he must ''pick the right guys'' -- especially shooters -- to surround stars Dwyane Wade and Shaquille O'Neal and maximize O'Neal's value over the last 2 ? years of his contract.

''You reap what you sow in everything you do in life . . . I say to myself all the time, `What in the hell did I do so wrong to make Him so mad at me to put us back where we are . . . so quickly?'' Riley said, laughing.

``I think in those terms. Ever since we won the title, it's all been going the other way for the team, for me and for individual players.

``When you've got two of the top-20, two of the top-10 players . . . and you're 8-28, then something's wrong.''

Even in trying to improve the roster, finances remain an issue. Riley said the Heat is $6 million above the $67.8 million luxury-tax threshold, and ''we've got to find a way to get under the tax by Feb. 20. We're going to try to. [Owner] Micky Arison understands what we tried to do, but the mandate has always been this tax.''