The Orlando Magic are home against the Boston Celtics tonight, believing with a victory they can announce their arrival and the unofficial shift in the balance of power within the NBA.

Although nothing really counts until the playoffs begin, tonight's game could serve as a prelude.

The Magic (33-8) are fresh from a road trip that included victories over the San Antonio Spurs, Los Angeles Lakers and Denver Nuggets, all three division leaders from the Western Conference.

Now come the Celtics, the defending NBA champs, making tonight the biggest regular-season game in years. Even if Magic coach Stan Van Gundy wants to downplay the importance, it clearly has become one of those statement games. "If a Boston win would count for two (wins) in the standings, then I'll treat it differently," Van Gundy said. "Until then, you have to keep it in perspective. They are all important."

The Magic are expected to jockey with the Celtics (35-9) and the Cleveland Cavaliers (31-8 going into Wednesday's game) the rest of the season for best record in the East and home-court advantage at playoff time.

The Magic lost 107-88 in Boston earlier this season. They don't play the Cavaliers for the first time until later this month, which might become the second biggest regular-season game of the year. "The Celtics beat us pretty good up there," Magic center Dwight Howard said. "That's something you remember. This one has meaning."

5 BIGGEST STATEMENT GAMES IN ORLANDO Magic HISTORY

1996: Magic VS. Bulls

Ready for MJ?

Feb. 25, in Chicago

SETUP

The Magic were coming off their greatest finish -- a spot in the NBA Finals -- and headed toward a 60-win season. Yet it also was the first full season back for Michael Jordan after his first retirement. They clearly were the two best teams in the East, heading toward a playoff showdown. Shaquille O'Neal had missed the first two matchups because of a fractured thumb, but he was back to full-strength for this one, ready to show his dominance and leave a preview for the playoffs.

RESULT

Bulls 111, Magic 91 O'Neal had 33 points and 16 rebounds, but the Bulls had too much off the bench when Toni Kukoc surprised everyone with 24 points.

WHERE IT LED

The Bulls won the regular season series, 3-1, then swept the Magic, 4-0, in the Eastern Conference Final, leading to O'Neal's departure.

1995: Magic VS. Knicks

Young, Relentless Feb. 28, in Orlando

SETUP

The Knicks were defending Eastern Conference champs. The Magic, behind Shaquille O'Neal and Penny Hardaway, were rolling through the season as the young upstarts. The Magic already had beaten the Knicks twice, but this was a chance for the veterans to put the youngsters in their place and re-establish something they could use at playoff time.

RESULT

Magic 118, Knicks 106 O'Neal, fresh from a one-game suspension, destroyed the Knicks with 41 points. Horace Grant added 14 rebounds. Although Patrick Ewing had 32 for the Knicks, he was defenseless against Shaq.

WHERE IT LED

The Magic continued their roll all the way to the NBA Finals, winning a thrilling Game 7 in the conference final against the Pacers, who had beaten the Knicks in the previous round.

1996: Magic VS. Lakers

Shaq Strikes Back Dec. 6, in L.A.

SETUP

Shaquille O'Neal had crushed the Magic franchise earlier that year when he left as a free agent for the storied Los Angeles Lakers. This first meeting against him was going to be an indication of what course the franchise would take without him. As much as everyone tried to downplay the matchup, everyone also knew that emotions would be running high.

RESULT

Lakers 92, Magic 81 After a slow start, O'Neal returned to the dominating force he always had been, getting 25 points, 18 rebounds, six blocked shots and five steals, sneering along the way to a relatively easy victory over his former team.

WHERE IT LED

His defection led to the downward spiral of the franchise, which would go 12 years before finally winning another playoff series. This one game didn't set the course, but it sure showed where it was going.

1992: Magic VS. BULLETS

O'Neal Arrives Nov. 12, in Orlando

SETUP

The hype surrounding the arrival of Shaquille O'Neal as the No. 1 pick in the 1992 draft was unprecedented. After a fine career at LSU, the expectations were incredibly high, especially for a player who joined one of the worst teams in the league. People were watching him with great interest to see how he would respond.

RESULT

Magic 127, Bullets 100 With O'Neal as the center and centerpiece, he made everyone around him better. He had 31 points, 21 rebounds and 4 blocked shots. Point guard Scott Skiles, only an average player before O'Neal's arrival, looked like an All-Star with a triple double. He had 14 points, 12 rebounds and 11 assists.

WHERE IT LED

This was start of a short, but wonderful relationship for the franchise. By his third season, O'Neal had taken the Magic to the NBA Finals. He commanded so much attention, that Penny Hardaway, Dennis Scott and Nick Anderson all benefited greatly from his presence.

2007: Magic VS. Spurs

Howard Arrives Feb. 9, in Orlando

SETUP

After missing the playoffs the previous three seasons, the Magic were much improved, yet they had lost three consecutive games. They were growing more frustrated and in jeopardy of falling out of the playoff race. The San Antonio Spurs and Tim Duncan came to town as one of the league's best, looking for their third NBA title in six years. This was a chance for the Magic to take a stand.

RESULT

Magic 106, Spurs 104 Dwight Howard, in a nationally televised game, caught an out-of-bounds alley-oop pass from Hedo Turkoglu and slammed home the game winner over Duncan's outstretched hand as time expired.

WHERE IT LED

It was one of the first indications that Howard was preparing to take his place as the game's best big man. Although Duncan still was king, Howard let everyone know it would not be long before he could dominate Duncan on a regular basis.