FIRST LOOK

No. 1 MINNESOTA (58-24) vs. No. 2 LAKERS (56-26)

Western Conference finals

Best-of-seven series

This will be the second year in a row that the Lakers and Timberwolves will face each other in the playoffs. After losing to the Lakers in the first round last season, the Timberwolves rebuilt their lineup around Kevin Garnett by adding Latrell Sprewell and Sam Cassell. The Lakers also made some moves by signing veterans Karl Malone and Gary Payton. This series will determine which franchise invested better.

A closer look at the matchups:

FRONTCOURT

The Timberwolves rely heavily on most valuable player Garnett. Garnett is younger and more athletic than the Lakers’ Malone, who holds an edge in experience. Garnett averaged 20.5 points, 14.4 rebounds and 4.5 assists against the Lakers during the regular season, but Malone played in only two of those games because of injury. Sprewell also played well against the Lakers, averaging 25 points and 5.5 rebounds, mostly from the small forward position. Devean George will match up early against Sprewell, but expect Kobe Bryant to spend a good chunk of time defending him. Minnesota will also turn to Wally Szczerbiak when Sprewell moves to shooting guard. Former Laker Mark Madsen provides energy and rebounds. At center, Shaquille O’Neal averaged nearly 23 points and 14 rebounds in three games against Minnesota during the season. The Timberwolves will counter with Ervin Johnson and former Clipper Michael Olowokandi.

BACKCOURT

Defensive specialist Trent Hassell has added toughness to the Timberwolves’ lineup along with timely shooting in the playoffs. Hassell will have his hands full trying to slow down Bryant, who averaged almost 24 points in three games against Minnesota. Bryant has made 43 of his last 87 field goals after shooting only 38.9% over his first seven playoff games. The Lakers’ Gary Payton and Cassell are good friends who love to go at each other. Backup Derek Fisher, the hero of the Lakers’ Game 5 victory over San Antonio, has been playing well and should provide instant energy against the Timberwolves’ Fred Hoiberg and Darrick Martin.

HEAD TO HEAD: Timberwolves, 3-1

* Jan. 6 at Target Center: Timberwolves 106, Lakers 90. Minnesota rode Sprewell’s shooting to a 15-point first-quarter lead and then finished off the O’Neal-less Lakers behind Garnett and Cassell. Sprewell finished with 30 points, with Garnett adding 26 points and 18 rebounds. Cassell had 26 points. Bryant led the Lakers with 20 points and 10 rebounds.

* Jan. 30 at Staples Center: Timberwolves 97, Lakers 84. Sprewell scored 35 points and Cassell had 28 for Minnesota, which erased a 15-point Laker lead with a dominant second half. With Bryant on the injured list, O’Neal’s 22 points and nine rebounds weren’t enough against the Timberwolves, who shot 57.9% in the fourth quarter.

* March 12 at Target Center: Timberwolves 96, Lakers 86. Troy Hudson scored 19 points off the bench to spark Minnesota to a second-half rally. Garnett finished with 20 points and 13 rebounds in his first matchup against Malone, who returned to the lineup for the first time since suffering a knee injury in mid-December. O’Neal led the Lakers with 24 points and 13 rebounds.

* March 26 at Staples Center: Lakers 90, Timberwolves 73. Bryant and O’Neal combined for 57 points and 27 rebounds for the Lakers, who blew open a tight game in the second half. The Lakers held the Timberwolves to 12 points in the third quarter. Bryant finished with 35 points and nine rebounds. O’Neal had 22 and 18. Sprewell led the Timberwolves with 19 points.

* Last playoff meeting between the teams: The Lakers defeated the Timberwolves, 4-2, in the first round of the 2003 playoffs. The Lakers lost to the Spurs in the second round.

-- Lonnie White