By Jon Loomer

We're finally here, people. After nearly an entire season of trash talking in the name of charity, our playoff field has been narrowed down to two: Bill Simmons and Kenny Smith. It's only right, really (no offense to Tony Potts and Zach Gilford, who were eliminated last week). Bill has pretty much dominated this league from start to finish. Kenny Smith has now won nine straight and 14 of 15. Can you think of a better match-up?

Don't think these two had bye weeks to get here. Bill narrowly escaped Tony Potts by a seven point margin. I love putting things into perspective, so... allow me to put this into perspective. Tony Potts was slated to play 36 games last week -- a full schedule. His team played 33, thanks to mid-week injuries to Antawn Jamison and Gerald Wallace. So, you know, no big deal. Potts only lost about 100 fantasy points due to injury in a week he only needed seven to win. Ouch!

Kenny Smith's victory over Zach Gilford was a blow-out in comparison, winning by 25 points. Gilford, of course, lost four games to injury last week. He can personally thank Kenyon Martin (he relied on Kenyon Martin!) and Raefer Alston for his loss. Who knows? A couple of bounces go another way, and this could have been a Potts - Gilford championship. Sounds too much like a wedding.

But it's not! Simmons and Smith have already started their Championship banter:

Kenny Smith (4/7)
Subject:
Mr. Bill
Message: This is when the true experts come in! Playoff time, NBA championships!! The only Bill with championships is Russell.

Bill Simmons (4/8)
Subject:
Mr. Kenny
Message: I have your fishing pole ready as well as a photoshopped picture of you, Tony Potts and Will Ferrell. Hold on, I'm going to start the boat...

Kenny Smith (4/8)
Subject:
Mr. Bill
Message: I take people fishing, I don't go fishing ...... Welcome aboard!

Bill Simmons is, of course, referring to the "Gone Fishing" photos created by the TNT crew for star players who have been eliminated from the Playoffs. I'm looking forward to seeing that photo.

Any predictions this week? Not an easy call. Bill has been dominant during the season overall, and Kenny has been the most dominant team during the second half. For some reason, Bill Simmons replaced Jason Richardson with Thaddeus Young this week. Dude is smart, but I question the move. Bill also has Paul Pierce, which appears like the logical move on the surface but it's quite likely Pierce will see significant bench time as the Celtics ready for the Playoffs. Kenny Smith has LeBron, who has suffered a back injury of unknown severity, and he simply can't win without his star player.

The Cavs are only two games ahead of the Wizards for home court advantage, so I'd expect LeBron to stay active for the time being. Of course, if the Cavs lock up that spot in a couple of games, LeBron could be seeing some bench time.

Tough call, but I'm rolling with Bill Simmons.

Oh, and a late April Fools to Mr. Simmons. Your lineup is fine.

Thank you all for participating this season. I've thoroughly enjoyed every minute of following this thing as a semi-insider. You're all winners, in the name of charity. Even Adam McKay.

My PhotoShop skills stink, but maybe Bill's gag photo would look something like this.
NBA Cares Celebrity Fantasy League Standings
Team W L PTS
Bill Simmons [1] 17 4 17,977.89
Zach Gilford [2] 15 6 17,234.87
Kenny Smith [3] 14 7 17,213.37
Tony Potts [4] 13 8 17,770.32
Samuel L. Jackson 12 9 17,342.27
George Lopez 11 10 17,556.73
Will Ferrell 10 11 16,606.19
Bernie Mac 10 11 17,747.35
Donald Faison 8 13 15,843.97
James Denton 7 14 16,003.40
Adam McKay 5 16 15,763.82
Spike Lee 4 17 14,449.88
Celebrity Charities
Allergy Association of America
Artists for a New South Africa
Cancer for College
Daystar Youth Counseling Ministries
Epilepsy Foundation
Geneva Foundation - Teen Halfway House
Jimmy V Foundation
Journalism & Sports Program, Morehouse College
Michael Hoefflin Foundation for Children's Cancer
National Kidney Foundation
Sarcoidosis Foundation/American Cancer Society
The Aim High Foundation