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Celtics at a Glance Coach: Jim O'Brien Last Year: 49-33 (Stats) Key Additions: PF Vin Baker, C Bruno Sundov, SG Shammond Williams, PF Ruben Wolkowyski Key Losses: PG Kenny Anderson, C Mark Blount, PG Joe Forte, C Vitaly Potapenko, SG Erick Strickland, PF Rodney Rogers Projected Starters PG Tony Delk SG Paul Pierce SF Eric Williams PF Antoine Walker C Tony Battie Key Subs PG Shammond Williams SF Kedrick Brown SF Walter McCarty PF Vin Baker

By John Hollinger, CNNSI.com

The Boston Celtics are coming off a hugely successful season that saw them emerge as one of the league's better defensive teams and make a surprise run to the Eastern Conference finals. Unfortunately, that grim reaper known as the luxury tax may have crushed their ability to get any further.

Faced with tax constraints, the Celtics chose to let Rodney Rogers leave as a free agent and then watched him sign with their Atlantic Division nemesis, New Jersey. In addition, they created an unsettled situation at point guard by dealing Kenny Anderson, Vitaly Potapenko and Joe Forte to Seattle for Shammond Williams and Vin Baker.

Boston couldn't make a play for any other significant free agents, ending with a re-signed Walter McCarty and the largely undesired Bruno Sundov as their only signings. Baker could provide the post presence this team lacked a year ago, but the bench looks thinner and the team lacks scorers.

Paul Pierce, G -- Pierce had a great year in 2000-01, but coming in the midst of a forgettable 36-46 campaign, not much was made of it. That all changed last year. Not only did the Celtics win 49 games, but Pierce also hit key shots in several of those games and ended up leading the league in fourth-quarter points.

Pierce made 210 3-pointers last year, the third most in the league, but that's just a ruse -- he is at his most devastating when he goes to the basket. He spins as well as any player in the league and uses it to get the half-step he needs. All those drives create hordes of foul shots -- only Tim Duncan had more made free throws last year -- which is why Pierce is such an effective scorer even though he shot just 44 percent. He brings it at the defensive end as well -- at least, in games where his jersey doesn't say "USA" -- and was one of the reasons Boston defended so well as a team last year.

The point -- Who is going to play point guard for the Celtics? Whether it's Tony Delk, Shammond Williams or a candidate from out of left field, the position doesn't figure to be a strength.

Kenny Anderson manned the position last year and didn't remind anyone of Bob Cousy, but unlike his potential replacements, he was at least a natural point guard. Both Delk and Williams are more comfortable creating their own shots than setting up others, which is why neither has taken to playing the point.

Even if they do make the transition, there's one other nagging problem -- they just aren't that good. Delk shot 38 percent last year, while Williams couldn't crack the Sonics' rotation. Head coach Jim O'Brien needs to figure out how to use their talents while still getting good shots for Pierce and Antoine Walker.

Does Vin Baker have anything left?

The Celtics are hopeful that the trade for Baker will re-invigorate his career by moving him back to his New England roots and getting him out of an increasingly toxic situation in Seattle.

Unfortunately, the case against this happening is impressive. It's been five years since Baker's last good year. He has been consistently out of shape, and as a result, you can recite The Iliad in the time it takes him to get upcourt. Additionally, time isn't on his side. He's 31 in November, meaning he's more likely to get worse than get better.

Most of all, however, Baker has never given any indication that he has the drive to get back in shape and put up 20 points and 10 rebounds a night. If he can do it, the Celtics could win the East, but you'd get better odds picking the Bengals to win the Super Bowl.

A step back

Fast Facts • Boston's 42.4 field-goal percentage was the NBA's worst last year. • The Celtics not only led the league in 3-pointers made with 699, but they also allowed the most (514).

The Celtics have one true superstar in Pierce and one good player (though a joke of an All-Star) in Walker. The problem is what comes after them. Their playoff success last year came because they acquired a quality third scorer, Rodney Rogers, who was able to take some of the heat off Pierce and Walker.

Rogers is gone, however, and Vin Baker seems unlikely to fill the void. Moreover, the bench looks weaker than it did a year ago, so if Walker or Pierce suffers an injury, Boston's season is basically over. The Celtics will still bring the same defensive intensity, and that will keep them in some games long enough for Pierce to win them, but the lack of a third gun should keep them from being a serious contender in the East.