Lakers coach Phil Jackson says that the Heat, and not his club, could finish this season with 70 victories.

"It's not going to happen [for us]," Jackson said. "The schedule's too tough. The travel is extenuating in the Western Conference, there's very difficult time zone changes that you go through and all the stuff that happens. And that's disregarding the idea that you can play with all your players for the rest of the season.

"Everything has to just break perfect for that to happen, plus the team has to be very, very resilient and very, very capable of filling in for one another at multiple positions."

Jackson led Chicago to an NBA-record 72-10 record during the 1995-96 season.

"We have a team that's an older team and we probably don't have to push for [72-10]," Jackson said. "That's not what's important about our season. Our season is to maintain a balance and hopefully have distance [between us and the rest of the field] and can finish in a position where it would be the best advantage for us in the playoffs.

"It's a lot of fun to win a lot of games, but ultimately, as Ronny Harper made a T-shirt up, '72-10 don't mean a thing if you don't win the ring.' And so, that's what it's all about."

Jackson does believe that Miami is talented enough to accomplish the feat.

"They're talented enough to do that," he continued. "They may not be deep enough quite yet or have all their persons in place and teamwork just down, but if they stay together, they have a good chance. They have a very talented team."