During his speech at the University of Albany recently, Magic Johnson poked fun at LeBron James’ lack of a championship and questioned whether he really has the fortitude to win one. At SB Nation, Rohan Cruyff reminds us that when Magic was in his mid-20s, critics questioned his “clutchness” almost as aggressively as they do LeBron’s now. Remember “Tragic” Johnson?

I liked this line from Cruyff:

[LeBron] unequivocally needs to address what happened to him mentally in his last two playoff exits, but at this stage in his career and with the collection of outstanding playoff series he’s put together, it doesn’t define him.

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The top 100 is over now, and it was both fun and horrifying to put together. You can do all the research you want and still be pulling your hair out over how to separate, say, Steve Nash and Manu Ginobili. The list generated a slew of emails, tweets and comments from readers. I figured I’d address some of those questions that popped up repeatedly in the last couple of weeks:

DeMarcus Cousins failed to make the top 100 this year, but don't be surprised if he cracks the top 50 after next season. (Greg Ashman/Cal Sport Media)

• Wait, what was the criteria again?

I attempted — and there is no right answer here — to spotlight the 100 best players in the NBA right now. What a player did in 2004 or 2007 or 2009 had no bearing on the rankings. I focused almost entirely on 2010-11, using the past only as a guideline to consider whether what a player did last season was a career outlier related to health, improvement or some other factor.

In the cases of a few young players, I projected into 2011-12, but only when I felt very confident about doing so. Blake Griffin (No. 14) and Tyreke Evans (No. 36) might be a few spots too high, given their 2010-11 performance, but I’d wager heavy money on substantial improvement next season given better health for Evans and normal age-related progression for Griffin. And slotting Griffin at No. 14 isn’t a stretch even when you consider only his rookie season. He was that good.

I was cautious in doling out these future points. Sacramento’s DeMarcus Cousins didn’t make the list, though I conceded in the first post that I wouldn’t be surprised if he emerged as a top-50 or top-65 player a year from now. But I couldn’t comfortably assume immediate improvement in 2011-12, given Cousins’ repeated dust-ups with teammates and coaches, his horrid shooting percentage and a turnover rate that is way, way too high for a big man. His floor is lower than that of a guy like Washington’s John Wall, and you’d think twice wagering on a major improvement next season.

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The Point Forward’s top 100 list is designed to spotlight the best NBA players on both ends of the floor, regardless of salary or current team context. The rankings are based on where players stand at this very moment, with the (still theoretical) 2011-12 season approaching.

No set formula was used for this list; it represents my opinion after watching an abnormal number of games, scouring every statistic out there, recalling conversations I’ve had while reporting on the league and poring over hours and hours of clips on Synergy Sports. And even with all that information, separating some of these players amounts to making an impossible subjective call.

So now, after taking you through Nos. 11-90 over the past two weeks, it’s time to unveil the 10 best players in the league …

REST OF THE BEST: 11-20 | 21-30 | 31-40 | 41-50 | 51-60 | 61-70 | 71-80 | 81-90 | 91-100

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The Point Forward’s top 100 list is designed to spotlight the best NBA players on both ends of the floor, regardless of salary or current team context. The rankings are based on where players stand at this very moment, with the (still theoretical) 2011-12 season approaching.

No set formula was used for this list; it represents my opinion after watching an abnormal number of games, scouring every statistic out there, recalling conversations I’ve had while reporting on the league and poring over hours and hours of clips on Synergy Sports. And even with all that information, separating some of these players amounts to making an impossible subjective call.

Over the past two weeks, I’ve taken you through the bottom 80 of the list, but now comes the hard part: ranking the NBA’s 20 finest players. Here are Nos. 11-20, with the top 10 to follow on Tuesday.

Carmelo Anthony is a lazy defender, but he can score at will and create space for teammates. (AP)

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These rankings are designed to spotlight the 100 best NBA players, regardless of salary or current team context, based on where they stand at this very moment, approaching the (still theoretical) 2011-12 season. There are no objective criteria for these rankings. The list represents my opinion after watching far too many basketball games, scouring every statistic available, recalling conversations I’ve had while reporting on the league and poring over hours and hours of clips on Synergy Sports. And even with all that information, separating some of these guys amounts to making an impossible subjective call.

The overarching goal here is to find two-way players. If you’ve been a regular reader of this blog, you know how much attention is paid to defense and efficiency with the ball. Those 18 points per game look nice in the box score, but if a player gets them by chucking up contested 20-foot jumpers and lazily watching opposing ball-handlers stroll into the lane, he’s going to have a hard time making this list. A one-dimensional player seeking to make the top 65 or so better be darn good at that one dimension.

Check back on Monday and Tuesday as I roll out the remaining 20 players on The Point Forward’s top 100 list:

Andre Iguodala is a tenacious defender, but his role on offense is unclear. (Howard Smith/US Presswire)

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These rankings are designed to spotlight the 100 best NBA players, regardless of salary or current team context, based on where they stand at this very moment, approaching the (still theoretical) 2011-12 season. There are no objective criteria for these rankings. The list represents my opinion after watching far too many basketball games, scouring every statistic available, recalling conversations I’ve had while reporting on the league and poring over hours and hours of clips on Synergy Sports. And even with all that information, separating some of these guys amounts to making an impossible subjective call.

The overarching goal here is to find two-way players. If you’ve been a regular reader of this blog, you know how much attention is paid to defense and efficiency with the ball. Those 18 points per game look nice in the box score, but if a player gets them by chucking up contested 20-foot jumpers and lazily watching opposing ball-handlers stroll into the lane, he’s going to have a hard time making this list. A one-dimensional player seeking to make the top 65 or so better be darn good at that one dimension.

Stay tuned over the next week as I roll out the remaining guys on The Point Forward’s top 100 list:

Marc Gasol has become a frontcourt staple in Memphis, alongside Zach Randolph. (Mark Weber/Reuters)

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These rankings are designed to spotlight the 100 best NBA players, regardless of salary or current team context, based on where they stand at this very moment, approaching the (still theoretical) 2011-12 season. There are no objective criteria for these rankings. The list represents my opinion after watching far too many basketball games, scouring every statistic available, recalling conversations I’ve had while reporting on the league and poring over hours and hours of clips on Synergy Sports. And even with all that information, separating some of these guys amounts to making an impossible subjective call.

The overarching goal here is to find two-way players. If you’ve been a regular reader of this blog, you know how much attention is paid to defense and efficiency with the ball. Those 18 points per game look nice in the box score, but if a player gets them by chucking up contested 20-foot jumpers and lazily watching opposing ball-handlers stroll into the lane, he’s going to have a hard time making this list. A one-dimensional player seeking to make the top 65 or so better be darn good at that one dimension.

Stay tuned over the next week as I roll out the remaining guys on The Point Forward’s top 100 list:

Elton Brand may not put up 20 points and 10 boards a night, but he's still a force in the paint. (AP)

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These rankings are designed to spotlight the 100 best NBA players, regardless of salary or current team context, based on where they stand at this very moment, approaching the (still theoretical) 2011-12 season. There are no objective criteria for these rankings. The list represents my opinion after watching far too many basketball games, scouring every statistic available, recalling conversations I’ve had while reporting on the league and poring over hours and hours of clips on Synergy Sports. And even with all that information, separating some of these guys amounts to making an impossible subjective call.

The overarching goal here is to find two-way players. If you’ve been a regular reader of this blog, you know how much attention is paid to defense and efficiency with the ball. Those 18 points per game look nice in the box score, but if a player gets them by chucking up contested 20-foot jumpers and lazily watching opposing ball-handlers stroll into the lane, he’s going to have a hard time making this list (hi, Andray Blatche). A one-dimensional player seeking to make the top 65 or so better be darn good at that one dimension. Finding truly accomplished two-way players for the bottom 10 spots was basically impossible, making those places more a matter of taste than I’d like.

Stay tuned over the next week or so as I roll out the remaining guys on The Point Forward’s top 100 list:

Devin Harris has no problem getting to the lane on one-on-one drives. (Soobum Im/US Presswire)

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These rankings are designed to spotlight the 100 best NBA players, regardless of salary or current team context, based on where they stand at this very moment, approaching the (still theoretical) 2011-12 season. There are no objective criteria for these rankings. The list represents my opinion after watching far too many basketball games, scouring every statistic available, recalling conversations I’ve had while reporting on the league and poring over hours and hours of clips on Synergy Sports. And even with all that information, separating some of these guys amounts to making an impossible subjective call.

The overarching goal here is to find two-way players. If you’ve been a regular reader of this blog, you know how much attention is paid to defense and efficiency with the ball. Those 18 points per game look nice in the box score, but if a player gets them by chucking up contested 20-foot jumpers and lazily watching opposing ball-handlers stroll into the lane, he’s going to have a hard time making this list (hi, Andray Blatche). A one-dimensional player seeking to make the top 65 or so better be darn good at that one dimension. Finding truly accomplished two-way players for the bottom 10 spots was basically impossible, making those places more a matter of taste than I’d like.

I’ve already unveiled the bottom 30, so here’s the next set of 10. Stay tuned over the next week or so as I roll out the remaining guys on The Point Forward’s top 100 list:

Marcin Gortat proved a lot on both ends of the floor while in Phoenix. (Mike McGinnis/CSM/Landov)

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These rankings are designed to spotlight the 100 best NBA players, regardless of salary or current team context, based on where they stand at this very moment, approaching the (still theoretical) 2011-12 season. There are no objective criteria for these rankings. The list represents my opinion after watching far too many basketball games, scouring every statistic available, recalling conversations I’ve had while reporting on the league and poring over hours and hours of clips on Synergy Sports. And even with all that information, separating some of these guys amounts to making an impossible subjective call.

The overarching goal here is to find two-way players. If you’ve been a regular reader of this blog, you know how much attention is paid to defense and efficiency with the ball. Those 18 points per game look nice in the box score, but if a player gets them by chucking up contested 20-foot jumpers and lazily watching opposing ball-handlers stroll into the lane, he’s going to have a hard time making this list (hi, Andray Blatche). A one-dimensional player seeking to make the top 65 or so better be darn good at that one dimension. Finding truly accomplished two-way players for the bottom 10 spots was basically impossible, making those places more a matter of taste than I’d like.

On Monday I revealed the bottom 10, plus those who barely missed the cut, and on Tuesday I unveiled Nos. 81-90. But this next set, Nos. 71-80, might have the most variability of any 10-man stretch in these rankings. The bottom 20 were a combination of youngsters who will clearly get better with more minutes, veterans who will fall out of the top 100 in the next couple of years and marginal choices you have to make to fill out the list — choices with which some people could easily disagree.

But when you get beyond No. 70 you start dealing with some very solid players, guys who could make an All-Star team in the next year or two and not look entirely out of place. If you looked at two top 100 lists — and CBSSports.com is doing one now – you’re probably going to find the same 65-70 guys, with one or two exceptions and some variance in the order.

This set of 10 is a weird netherworld where there is still room for plenty of disagreement, and yet you’re not selecting players whom you’d consider borderline choices. There will be some shouting and criticism here — more than usual, anyway. So here we go …

Nuggets forward Danilo Gallinari turned into a foul-drawing machine last season. (Paul Buck/EPA)

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