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Sixers-Nets: 56k | 300k 
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The Sixers, who had to win their final three games and have the Boston Celtics lose their final two to make the playoffs, will not be playing in the postseason for the first time since 1997-98.
"(The team's future) will be determined over the summer when we see what direction everybody wants to go in," said Sixers coach Chris Ford, a midseason replacement for Randy Ayers who clashed with injured guard Allen Iverson. "It's a typical end of the season for a professional team. You have to go in and re-evaluate everything and make decisions for what you are going to do in the future. It's the same for every other franchise."
"They've gone through a lot of different things this year, not just the coaching change but Allen being out, (Derrick) Coleman being out, Marc Jackson being out and they had a little stretch when they were making a little push," Nets coach Lawrence Frank said. "Playing the guys they were playing, they were very, very effective."
The Nets held just a 49-48 edge before Martin nailed a 19-foot jumper to trigger a 10-0 run. He had five points and an assist during the burst, which ended on a fast-break layup by Jefferson that opened a 59-48 cushion with 4:56 left in the period.
Martin collected 15 points and nine rebounds, Kerry Kittles scored 14 points and Jefferson added 12 for the Atlantic Division-champion Nets, who will be the No. 2 seed in the Eastern Conference Playoffs.
"We will take the playoffs right when they come," Jefferson said. "We've got two games left that will be competitive. Atlanta will get you to run up and down and try to outscore you, and Miami is going to fight for respect and end on a good note going into the playoffs. So it will be two tough games."
"There are still a couple of things that can happen," Frank said. "Regardless of whom we play, it's going to be a very competitive series. I think we've seen the last half of this year (that) the seeds five through eight have gotten significantly better. We're still trying to keep our focus."
Eric Snow and Kenny Thomas scored 13 points apiece to pace the Sixers, who led by as many as 12 points in the first quarter and took a 41-38 edge into the break.
"The organization had to make a decision about what direction they want to go in," Snow said. "It's unfortunate the way it ended. There's no need to blame or say why, but again, it's unfortunate that we won't be playing in the postseason. I play to try and compete for a championship and be in the playoffs. It's not something I want to keep happening."
All-Star Nets point guard Jason Kidd hyperextended his bruised left knee in the third quarter but the injury was not serious. Still, he and Martin, who has left knee tendinitis, likely will not play at Atlanta on Monday.
"We're just trying to stay healthy, that is the most important thing," Martin said. "We are used to playing with each other, we've been playing with each other for three years now. We know what each other wants to do."