It is possible that the Philadelphia 76ers could beat Boston Friday night in Bean Town. Minnesota could mount a playoff run, too. And the Knicks could cut down the nets at the end of it all. Sure, it’s one game, but the chasm between the Celtics and Sixers is mammoth.

Not that it’s a bad thing.

Philly isn’t winning a championship this year or any time soon, so losing in the short term isn’t the worst thing in the world. In fact, with the Sixers’ still searching for their first win of the new year, one might say they are proceeding according to plans. That philosophy doesn’t sit too well with some fans, who want to see their heroes mount an annual death struggle with respectability, even if it means falling into an unattractive draft position at the end of the line. That’s what happened in Philadelphia last year. The Sixers were fooled into thinking their post-All-Star binge was a harbinger of big things to come, when all it did was land them in the 12th spot of a draft without 12 great prospects and torpedo their ability to generate any trade buzz. When the team opened the ’07-08 campaign to an apathetic response from fans unimpressed by an off-season of little (if any) improvement, GM and chief culprit of the team’s demise Billy King was exiled.

It would appear as if new man Ed Stefanski understands the job at hand. Some use the unattractive term “tanking” to describe how the Sixers’ season should proceed from here. There’s no need for that. The players should give their best efforts every night, trying to win as many games as they can. Coach Mo Cheeks and his staff must approach every game as if it had playoff implications. It’s up to management to throw on the brakes. That’s where Stefanski comes in.

His late-December decision to dish Kyle Korver and the remaining two-plus years of his contract to Utah for Gordan Giricek and his expiring deal was genius. Not only did he clear an additional $5 million off the cap heading into next summer, Stefanski also signaled to his team that he was serious about fixing things and that nobody was safe, not even one of the league’s best shooters, albeit one of its lesser defenders. It also punctured a pretty big hole in the team’s collective balloon, so much so that the team hasn’t won since. And for Sixers fans, that’s great news.

Last Friday’s loss to Chicago raised the Sixers to eighth in the ’08 draft order. It was the team’s sixth in a row and a good indication playoff contention isn’t happening this season. Some look at that as a bad thing. Teams consigned to the basement lose fan appeal, often succumb to malaise or in-fighting and can just plain quit. I’m not saying the Sixers will do any of that, but it wouldn’t be the worst idea in the world. In the NBA, it is important to have assets on your balance sheet. For teams like the defending champion Spurs, those come in the form of Tim Duncan, Tony Parker, Manu Ginobili and a great bench. For the Sixers, that would be cap space and a good draft choice.

Because those are the key components to rebuilding, Stefanski still must be active. If he really wants to make this coming summer one to remember, he needs to make one more deal: Trade Andre Miller. This one would seem to be a no-brainer. It has nothing to do with Miller’s on-court performance. Quite the contrary. Although Miller has gone through some periods this year during which he has seemed more like a shooter than a point guard, he is the one stabilizing force on an otherwise adrift team. Removing him from the equation accomplishes two things central to the Sixers’ goal. First, it will give the team about $10 million more cap room, provided Philadelphia receives an expiring contract, a la Giricek’s, in return. (Miller is signed for one more season.) Second, it would make the team younger — Lou Williams — at the most important position on the court, something which will help the team in its quest to improve its draft position. You could argue that adding a solid draft pick (around 8-10) and a quality free agent with that $10 million cap space to a nucleus that includes Miller could well mean playoff contention next year. It’s possible, but then what? Re-sign Miller at age 33 to an extension? Or find another point man (perhaps Williams)?

You know there would be a market for Miller. He’s one of the league’s classic point men, and a contending team would enjoy giving him the ball. Stefanski might be able to get a draft pick and an expiring contract in return. While that pick might not be too attractive, it could be used as part of a package to move up even higher in the draft. The possibilities are endless. On a team like the Sixers, who right now are faced with the certainty of the Lottery, having plenty of options is a good thing. Don’t think so? Well, just remember how Boston turned the fifth pick in last year’s draft into Ray Allen (along with some other stuff), and some young players into Kevin Garnett. If you want to dream big, you need some ammunition. Stefanski has begun accumulating his cache, but his work isn’t finished. The Sixers must do more.

Just don’t mention the word “tanking.” It sounds so tacky. How about, “strategic positioning?” Much better.

GAME OF THE WEEK:
Cleveland at San Antonio, Thursday, January 17

This looked pretty juicy when the schedule was announced, and it still does have plenty of appeal, that is if LeBron James isn’t ticketed for breaking the sound barrier on an Ohio highway. The Cavs have pushed their way into the second spot in the Central, while the Spurs have suffered through a mild hiccup of late. It’s hard to imagine this as a preview of this year’s Finals, but it will still be a good barometer of whether the Cavs have enough to make a strong run in the East, and if San Antonio’s recent troubles have been a small abomination.

IN THE PAINT
Can someone please tell me how the Knicks beat Detroit by 24 points Sunday? Isiah Thomas’ team isn’t the embarrassment it was earlier this season, but come on. New York outscored the Pistons, 28-10, in the third period. What was it, food poisoning? Locusts? Brutal.

The Heat have fallen, and they aren’t getting up. Shaq is a mess physically, and his teammates aren’t too thrilled with them. Every day seems to bring a new Dwyane Wade injury report — and none of them are good. Pat Riley is playing the will-he, won’t-he game about quitting the bench. And playoff contention is a laughable concept.

Check out the Hornets: They’ve won eight of 10 and are a remarkable 15-5 on the road this year, a better percentage away from home than anyone but Boston. A big key: only 12.6 turnovers/game.

Don’t mess with Baron Davis of Golden State at home. He’s averaging 25.6 ppg and 9.5 apg at Oracle Arena.

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