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MIAMI – The Nets have read the insinuations, the statements, even some partial retractions. And they really have not responded to anything put out by the Knicks, whether from Knick players or the media. But after tonight, they’ll know whether they face the Knicks or the Hornets in the first round of the playoffs.

And deep inside, you’ve got to believe they want the Knicks as much as the Knicks claim to want them.

“Well, they’ve always said they wanted to play us,” said guard Lucious Harris. “We haven’t said anything, but if they want to play us, we’ll see.”

Some Knicks have said the Nets were desirable because of injuries to Jason Kidd and Kenyon Martin, both of whom have returned from left knee ailments – and both are expected to play in the regular season finale against the Heat here tonight. Kidd had warned about being careful what you wish for.

If the Knicks lose to the Cavs in the Garden or the Hornets beat the Wizards in Washington, Nets-Knicks will start this weekend. Whether there is bad blood boiling or not, the Nets admit it would be great for the region. Undoubtedly, there would be sold-out crowds at the Garden and the Meadowlands. There would be ample buzz and the rivalry would be hyped on TV. The Knicks won the two previous postseason meetings in 1983 and ’94. both first-round events.

“It would be a great series for the fans. It’s happened before and it would be great for them to get some more excitement back in the area. We’d be playing to see who the best team in the area is again,” said Martin. “That would be cool if it happens.”

If it does, no matchup will be analyzed more than Kidd-Marbury, who have not yet met with Marbury in a Knick uniform.

“Everybody is going to talk about Steph and myself, but it’s Nets against the Knicks when you come down to it,” Kidd said. “It will be the two teams, not just me and Steph.”

It is a strange role reversal this season. For years, the Nets sought respect. Now the Nets are two-time Eastern champs and the Knicks, with all the attention, are almost a .500 team. But they are improved. And, of course, the playoff matchups are not certain.

But before all that, there is tonight. Miami must win to even think about a No. four seed. Frank is not going to hand the Heat a win. He wants a hard battle, but he also has to protect his players.

“It’s a combination of both,” Frank said. “I want us to play the right way. . . . But at the same time, I’m not going to play the starters big minutes.”

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