ORLANDO, Fla., March 27 (Ticker) -- By showing his overall value, Kevin Garnett may have lost his Most Valuable Player duel with Tracy McGrady.

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Garnett missed a free throw in the final seconds after McGrady had made a pair to snap a tie as the Orlando Magic edged the Minnesota Timberwolves 110-107.

The nationally televised game was billed as a matchup of MVP candidates Garnett and McGrady, all-around superstars who have lifted their respective teams to unlikely success. It lived up to the hype as both players flashed a variety of skills.

But while the 6-9 McGrady defended one of Minnesota's guards for most of the game, the 7-foot Garnett checked McGrady for the majority of his 41 minutes. And having to work hard at both ends may have been a factor.

"Fatigue could have been a factor," Garnett said. "The mind is saying yes, but the body is saying something else."

"It might have, a little bit," Minnesota coach Flip Saunders added. "I think that everyone exerted a lot of energy."

Garnett collected 26 points and 14 rebounds. He limited McGrady to one basket in the fourth quarter -- a three-pointer against a displaced defense that pulled Orlando into a 104-104 tie with 1:29 remaining.

On Minnesota's next two possessions, Garnett committed an offensive foul and missed a contested jumper. He finished 10-of-20 from the field.

McGrady then used a crossover dribble to beat Garnett and draw a foul with 24 seconds to go. His two free throws gave the Magic their first lead since 7-6.

Garnett responded with a strong move as he nearly scored while being hacked twice. He missed his first free throw and made his second with 17 seconds to play.

"He worked his butt off chasing Tracy around all over the place," Wolves swingman Wally Szczerbiak said.

Darrell Armstrong was fouled and made both free throws. The Timberwolves went to Anthony Peeler, whose potential tying three-pointer clanged off the rim. Armstrong was fouled again and made another pair from the line for a 110-105 lead with 8.8 seconds left.

McGrady scored 30 points, reaching the plateau for the 12th straight game. The NBA's leading scorer made 11-of-21 shots and handed out 10 assists.

McGrady also avenged a Nov. 1 loss at Minnesota in which he was limited to 18 points on 6-of-15 shooting by Garnett, who posted a triple-double.

"I was not trying to go at him, not trying to force anything," McGrady said. "I was just sitting back and taking what the defense gave us. Every time I got a chance to score, I did my job. When they double-teamed, I passed the ball."

"They were great," Szczerbiak said of Garnett and McGrady. "Those are two of the most special basketball players that I've ever seen on the basketball court. Their abilities and talents are just extraordinary, and that was a great MVP matchup."

"I was looking forward to the challenge of Kevin Garnett, but I still didn't want to force anything," McGrady said.

The impact of both players on their respective teams was obvious. Both began the fourth quarter on the bench. McGrady's return helped the Magic cut a nine-point deficit to 92-90. Garnett's return allowed the Wolves to rebuild the lead to 100-92 with 5:43 to go.

Garnett's basket extended the lead to 102-93 with 4:43 remaining, and a jumper by Szczerbiak still had Minnesota holding a 104-97 advantage with 3:34 left before baskets by rookie Gordan Giricek and Shawn Kemp started Orlando's pivotal game-ending 13-3 run.

"We missed a rebound and they got it and T-Mac hit the big three," Garnett said. "Stuff like that adds up."

Pat Garrity scored 18 points and Armstrong added 16 for the Magic, who shot 53 percent (41-of-77), including 9-of-22 from the arc. Orlando (39-34) has won six of its last seven games to move into sixth place in the Eastern Conference, one-half game ahead of Boston.

Szczerbiak scored 22 points and Troy Hudson added 16 for the Wolves, who shot 49 percent (42-of-86) and held a 43-32 rebounding edge. Minnesota (46-27) had a four-game winning streak snapped but still is one game ahead of fifth-place Portland in the West.

Garnett scored nine points in the first quarter, which Minnesota closed with a 7-1 spurt to build a 33-25 lead. Kendall Gill's dunk opened the second period and made it a double-digit advantage.

The Wolves led, 60-51, at halftime and opened their largest lead at 69-58 on a jumper by Szczerbiak with 7:50 left in the third quarter. The Magic closed to 86-81 entering the final period.

"Tonight Tracy got the win and that's all that matters, but KG's my MVP," Szczerbiak said.