``They're tough,'' Celtics coach Doc Rivers said of today's opponent. ``It's amazing. Everybody talks about the Lakers. I'm amazed that people keep forgetting about the San Antonio Spurs. The healthy San Antonio Spurs.''

The ones with Tim Duncan and Tony Parker - and Manu Ginobili getting further removed from the ankle issues that may well have kept it from being Spurs-Celtics in last year's Finals.

The Celts know that could have been an even more difficult series for them.

``I think if they'd have made it, it could have been a tougher Finals,'' C's center Kendrick Perkins said. ``They've been a great team for a while. You can't ever count the Spurs out. They're going to come with it. They're a championship team. They've been there before and they've added a few pieces. They're a better team.''

Rivers doesn't want to think of how difficult the postseason would have been with San Antonio on the dance card.

``Obviously you'll take who you got,'' he said, ``but looking at it you've got the Lakers with Kobe (Bryant) and you've got the Spurs with (coach) Gregg Popovich, Tim Duncan . . . It would have been a brutal matchup either way - because of their defense, too. They make it a tough game for you. For us, it would have been a brutal four series - Atlanta and Cleveland's defense, Detroit's defense and San Antonio's defense. It would have been a hell of a series.''

Interestingly, Popovich called the Celtics ``the best defensive team we'll face all year.'' But the Celts return the compliment and figure they'll be watching the Spurs go deep into the postseason.

``They're coming back,'' Paul Pierce said. ``They're a healthier ballclub than a year ago. Who knows what would have happened if they went into the Lakers series 100 percent? You can never underestimate the heart of a champion. This team, you know they're going to bounce back when you've got a Hall of Fame player in Tim Duncan and two great All-Star players in Ginobili and Parker. ``A lot of people are talking about the Lakers, but San Antonio's going to be right there, I think, in the end.''

Perkins is among those who believe people are crazy to leave the Spurs out of the conversation.

``For sure,'' he said. ``I say that every day. I think they're one of the elite teams in the league. And they know how to win in the playoffs. They went all the way to the Western Conference finals last year and weren't even healthy, so you've got to expect them to come strong this year. I think they've got a better team now that they've got all their guys healthy, so they're going to be a force to reckon with. You can never count the Spurs out.''

Making it even more interesting is that you'll have the last two NBA champions on the Garden floor this afternoon.

``Whenever you play them, it's a great game,'' Rivers said. ``It's very much like the Lakers. They're just a great team, a great franchise. They've been good for a long time. They get their due but not enough.

``They're just a fundamentally sound, great Basketball team. Tim's playing terrific. Ginobili's getting back. And Tony Parker's just on another level.''

And if that doesn't sound an alarm throughout the league, there's always the numerology.

``Well, you've got to remember it's that odd year. You know what they've done in the odd years,'' said Pierce, referring to the fact San Antonio has won the championship in 2003, '05 and '07 - not to mention 1999. ``They seem to come around in those years, so this is that year again and a lot of people haven't been talking about them. They've kind of been flying under the radar, but, hey, when you've got that type of championship experience you can't overlook them.''

No chance of that with their Boston fan club.

** ** **

The NBA fined Rivers $15,000 yesterday ``for verbal abuse of game officials'' following the Celtics' 110-109 overtime loss to the Los Angeles Lakers on Thursday night.

NBA executive vice president for Basketball operations Stu Jackson did not provide additional information in a two-sentence statement announcing the penalty.

- sbulpett@bostonherald.com