Dear, Dirk:

The MVP trophy was right there for the taking Wednesday night and you may have let it slip away. You had the opportunity to put some distance between yourself and that thorn in your side, Steve Nash.

But instead of increasing your lead in what may turn out to be the tightest, most-debated MVP race ever, you let the two-time award winner pull even with you and quite possibly pass you by.

Although you have been No. 1 in the Race to the MVP for weeks, Nash has been breathing down your neck.

You needed to do something special to quiet the doubters who are mesmerized by Nash’s ball-handling and clutch shot-making abilities and say that you are nothing more than a jump shooter who doesn’t make his teammates better.

And the advantage was in your favor. You had 20,525 Dallas fans screaming "MVP", "MVP" on your behalf setting the stage for the heavily-anticipated showdown that had a playoff-like atmosphere.

So, with the world watching the NBA’s top two teams in primetime on ESPN, you fell short. Quite frankly, you fell short more than once.

For starters, your team lost what is being called an instant classic 129-127 in two overtimes.

Sure, your final stat line looks great – 30 points, 16 rebounds and six assists. But being the most valuable player is about more than just numbers.

When you’re trying to seal the deal as MVP you can’t miss three crucial free throws in the fourth quarter (especially when you’re a 91 percent free-throw shooter).

When you’re trying to seal the deal as MVP you can’t miss jumpers at the end of regulation and at the second overtime buzzer.

When you’re trying to seal the deal as MVP you can’t get hit with a technical foul (especially in a game this tight) for arguing a non-call.

Some of your faults would have been non-issues if it wasn’t for the fact that Nash was so outstanding.

His numbers were off the hook – 32 points, 16 assists and eight rebounds – but it was more than that.

Nash performed his best when his team needed him most.

He scored 10 points in the last minute of regulation as Phoenix launched a frantic rally. In a game with several signature moments, he had the first, draining a game-tying 3-pointer with 2.7 seconds left.

Nash had two more plays that showed he is more than just crisp passes and pick-and-rolls. In the second overtime, he drew an offensive foul and as more proof that he plays defense, he had a pivotal steal off an inbounds pass with less than 60 seconds remaining.

The way the game ended seemed to be him sending you a message, too. You missed the game's last shot and of all the players on the floor, Nash was there to pull down the final rebound.

OK, let’s stay focused. The MVP is for the entire season, not just one game.

And in your defense, your team still has a better overall record, you have a 2-1 lead over Nash in head-to-head matchups and you get another crack at him on April 1.

Right now, the top spot in the Race to the MVP is still yours. If Nash keeps doing what he is doing (making the game look easy, while entertaining at the same time) and you keep doing what you did last night (a bunch of forgettable plays in crucial moments), it may be you chasing Nash in the Race to the MVP instead of the other way around.

Yours in basketball,

The Race to the MVP Committee

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Race to the MVP - Player Rankings

1. Dirk Nowitzki, Dallas PPG RPG APG SPG BPG FG% FT% 25.1 9.6 3.5 0.7 0.9 .499 .900 Last Week's Rank - 1 Dallas has lost two in a row for the first time since starting the season 0-4. Still, with a record of 52-11, Dirk has the Mavericks in position to finish the season with the best record in the NBA. As a tribute to how good he has been, he is being criticized in a game he posted 30 points and 16 rebounds. Maybe the fact that he only scored four points in overtime has something to do with it.

2. Steve Nash, Phoenix PPG RPG APG SPG BPG FG% FT% 19.2 3.4 11.7 0.8 0.1 .529 .888 Last Week's Rank - 2 Nash lost his top spot in the Race to the MVP when the Mavericks continued to surge while he was sidelined with a shoulder injury. Lost in the fact of how important the Suns win was last night is that it kept them alive for the best record in the Western Conference. The top seed gets to avoid the Spurs in the second round of the playoffs and Phoenix (50-14) has Nash's Wednesday performance to thank for keeping that opportunity alive.

3-448. Everyone Else, NBA PPG RPG APG SPG BPG FG% FT% 9.5 4.0 2.0 0.7 0.5 .456 .749 The Race to the MVP is a two-man race between Dirk Nowitzki and Steve Nash.