Los Angeles  - During the off-season, the Eastern Conference's top three teams added stars they believe will help them return to the NBA Finals.

The Cleveland Cavaliers, who reached the 2007 Finals, traded for superstar centre Shaquille O'Neal. The Boston Celtics, who won the 2008 title, signed forward Rasheed Wallace. And the Orlando Magic, who went to the 2009 Finals, traded for guard Vince Carter.

Which acquisition will have the biggest impact? Right now, it's Wallace, who already has started making bold statements.

During training camp, Wallace - who has joined the "Big Three" of Kevin Garnett, Paul Pierce and Ray Allen - said the Celtics could break the NBA record of 72 wins in a season set by the 1995-96 Chicago Bulls.

"Definitely, playing with those three other guys, also combining that with the guys we have on the bench, I think we definitely can," Wallace told the Connecticut News. "Me personally, I think we can get that Bulls record."

The Celtics won 66 games en route to their 17th championship in 2008 and 62 last season, when Garnett missed 25 games with a knee injury. But Garnett missed the playoffs, and the Celtics weren't the same without him. Boston needed an epic seven games to dispatch Chicago before losing at home to Orlando in Game Seven of the conference semifinals.

A better goal would be for Wallace and the "Big Three" - all in their 30s - to stay healthy so the Celtics to snag home-court advantage. Coach Doc Rivers is doing his part by eliminating morning shoot-arounds before home games.

Garnett appears totally recovered from knee surgery and should play less with the signing of Wallace. Combo guard Marquis Daniels also was signed to back up Rajon Rondo.

The Magic used the momentum of knocking off the Celtics to also upset the Cavaliers and reach the NBA Finals, where their inexperience was evident in losing to the Los Angeles Lakers.

"It really hurt," superstar centre Dwight Howard said. "The main thing that it did was we found out during the summer we can work a little bit harder because we have that extra motivation."

One member of the Magic who worked hard this summer was GM Otis Smith, who acquired Carter to replace departed Turkish star Hedo Turkoglu. Smith also inked forwards Brandon Bass and Matt Barnes, and lured guard Jason Williams out of retirement.

With Defensive Player of the Year Howard and fellow All-Stars Rashard Lewis and Jameer Nelson, the Magic may have the East's deepest team. They can play big or small, fast or slow, inside or outside.

"They spread you out so well, so you have to pick your poison," Chicago coach Vinny Del Negro said. "If you double, (Howard) throws it out, and if you don't double, he gets you in foul trouble."

"Their smalls are Rashard Lewis being 6-foot-10," Memphis coach Lionel Hollins said. "He is obviously big."

So is the 7-foot-1, 330-pound O'Neal, who will team with NBA MVP LeBron James to try to bring an elusive championship to Cleveland. That may be the best way to keep James - an impending free agent - in his home state for the rest of his career.

O'Neal is 37 and fading, but the Cavaliers feel his size will help them deal with Howard. Cleveland also signed free agents Jamario Moon, Anthony Parker and Leon Powe to fortify their bench.

The Celtics, Magic and Cavs should claim the conference's top three spots. Below them are the Bulls and Atlanta Hawks, who have built strong rosters in hopes of taking the next step.

Led by Rookie of the Year Derrick Rose, the Bulls need continued growth from Tyrus Thomas and Joakim Noah and the healthy return of Luol Deng to cover for the free agent departure of Ben Gordon.

"We're doing a real good job playing unselfish basketball," Deng said. "That's really key for us and I think that's the type of team we'll ultimately be."

Coming off their first playoff series win in 10 years, the Hawks traded for scorer Jamal Crawford to play alongside Joe Johnson and Josh Smith. They also signed big men Joe Smith and Jason Collins to deal with Howard and O'Neal.

"We feel confident going into our third year playing together," Dominican centre Al Horford said.

The rest of the East teams all have question marks, and the three with the best answers will join the postseason party.

The Washington Wizards have a new coach in Flip Saunders and new weapons in Mike Miller and Randy Foye, acquired from Minnesota. They need healthy returns from star guard Gilbert Arenas and centre Brendan Haywood.

The Toronto Raptors landed Turkoglu, signed combo guard Jarrett Jack and drafted guard DeMar DeRozan, hoping a playoff berth will convince impending free agent Chris Bosh to stick around.

The Philadelphia 76ers also have a new coach in Eddie Jordan. They hope Elton Brand can remain healthy and Lou Williams can replace the departed Andre Miller at point guard.

The Detroit Pistons and Miami Heat reached the playoffs last season but may have trouble getting back. The Pistons may have done too much, hiring rookie coach John Kuester and signing Gordon and Charlie Villanueva. The Heat may not have done enough, adding little around impending free agent Dwyane Wade.

The Charlotte Bobcats need a star who commands a double-team. The Indiana Pacers have an All-Star in Danny Granger but a weak backcourt. And the Milwaukee Bucks need a cleanup crew after an off-season fire sale that saw Villanueva, Richard Jefferson and Ramon Sessions exit.

Basketball will be bleak in the Big Apple as both the New York Knicks and New Jersey Nets have rigged their rosters with expiring contracts in hopes of luring James. (dpa)