By Marc Stein
ESPN.com

For only the second time in NBA history, two teams reached the All-Star break with a winning percentage of .800 or better.

Those two teams predictably fill the top two spots in ESPN.com's weekly NBA Power Rankings as we move into the final 30-odd games of the regular season.

The Los Angeles Lakers (.808 entering Tuesday's play) and Boston Celtics (.800) have combined to give the league two teams with such a gaudy success rate at this stage for the first time since the 1980-81 season, when Philadelphia (.815) and Boston (.811) were that dominant in a 23-team league.

You can click here to rank the teams yourself or click here to comment.

Also, check out John Hollinger's daily Power Rankings.

Tune in Tuesdays to "NBA Fastbreak" on ESPN to see this week's U.S. Army Power Rankings. The Bucks are the U.S. Army Team of the Week thanks to a 5-2 surge that has enabled Milwaukee to cling to the No. 8 spot in the East in spite of the long-term injury losses of Michael Redd and Andrew Bogut.

2008-09 Power Rankings: Week 16
RANK (LAST WK)		TEAM	REC.	COMMENT
	1 (1)	Lakers	43-10	The discouraging news: Only twice in the past 10 seasons has the team with the best record at the All-Star break gone on to win it all. The encouraging news: It happened as recently as last season with the Celts.
	2 (3)	Celtics	44-11	Are they closer to the team that went 31-0 during two long win streaks? Or the team that's 1-4 against the Lakers, Cavs and Spurs? We say it's the former ... and we say you can't have the champs any lower than No. 2.
	3 (4)	Cavaliers	40-11	We wish Cleveland hadn't complained about the original snub(s) so loudly, but its All-Star case for Mo Williams was legit. He's the only notable new guy on a team that already has 40 wins after going 45-37 last season.
	4 (2)	Spurs	35-17	I imagine you're all finally ready to agree with the committee (of one) that the Spurs are L.A.'s only true challenger in the West and one of just four teams capable of winning it all ... with or without Vince Carter. Agreed?
	5 (5)	Magic	39-13	If not for Jameer's injury, we'd have seen four teams hit the break with 40 wins for the first time ever. Without Jameer? You can already see, after just a few games, that Orlando is no longer a threat to the Celts or Cavs.
	6 (6)	Nuggets	36-17	For all the Chauncey-induced strides, Melo's underappreciated progress and a 4-1 start to its own Spurs-style eight-game trip, let's face it: The season will still be judged on Denver getting out of the first round.
	7 (7)	Trail Blazers	32-20	Oden panic is inevitable after he sat out the rookie game -- and after Durant pumped in 46 in the same game -- but there are bounces going Portland's way. As an amazing 5-1 record in one-point games suggests.
	8 (8)	Rockets	33-21	Sick as you must be of hearing about Houston's health problems, we don't see any alternatives with T-Mac being shelved for good in '08-09. Hopefully something new comes up over the next eight Power Rankings Mondays.
	9 (11)	Mavericks	31-21	The A scenario in Big D is a two-part plan. The Mavs still hope to swing a trade upgrade before Thursday's deadline and continue to pray Jason Terry's hand is sufficiently healed to get him back on the floor this month.
	10 (10)	Jazz	31-23	As long as Boozer makes it back reasonably soon, you figure that this Jazz will cling to a playoff spot. The issue is home-court advantage: Utah isn't likely to have it for a single round and really needs it to win a round.
	11 (12)	Suns	29-23	First tangible optimism out of this camp in ages: Shaq went on NBA TV on Tuesday night and revealed that the Suns came out of the break expecting to go 22-9 at worst and 26-5 at best now that Alvin Gentry is in charge.
	12 (9)	Hornets	31-20	The big leap Orlando made before losing Nelson is the jump into the elite we all expected from the Hornets. Now? Expectations must be revised downward after the cost-cutting exile of Chris Paul's alley-oop soul mate.
	13 (14)	Heat	28-24	Is a trade for JO enough to nudge D-Wade & Co. into the East's top four? You have to believe so if Miami was already up to No. 5 when its various starting centers were averaging only 5.5 points and 5.0 rebounds.
	14 (15)	Hawks	31-22	The question du jour with these guys used to be: How steep is the drop from East's top three down to the Hawks? Now we wonder if the Hawks can hang on to No. 4 with seven of their next nine games on the road.
	15 (13)	76ers	27-25	Goal No. 1 for the rest of the season is obvious: Lock down a playoff spot. Goal No. 2? Get a 30-point game out of someone. The last team to go an entire season without a 30-point scorer was Rochester in 1954-55.
	16 (25)	Bucks	27-29	Common sense says that the Bucks can't possibly hang on to their playoff spot without Redd and Bogut. Yet there is one disclaimer: Milwaukee has to play just 10 more road games, fewer than any team on the map.
	17 (17)	Bulls	23-30	After oft-rumored trades for Garnett and Gasol that never materialized, Bulls fans weren't going to be surprised if the deadline came and went without a deal for Stoudemire. Disappointed? That's another story.
	18 (20)	Bobcats	21-32	Raise your hand if you can prove that you truly believed that the Jason Richardson trade in December was going to help Charlotte more than it helped Phoenix. Looking, looking, looking ... don't see many hands.
	19 (21)	Thunder	13-41	With Durant's growing stardom, Westbrook, Green, all those stockpiled picks, loads of options even after stealing Chandler ... let's just say there's a growing line of execs envious of the team that started 3-29.
	20 (16)	Pistons	27-25	The Pistons knew all along that this season of transition after gambling on Iverson had the potential to be painful. But this rough? It would take a 23-6 finish for Detroit to win 50 games for the eighth consecutive season.
	21 (19)	Knicks	22-31	Looks like Krypto-Nate might even work on losing streaks. The Knicks were counting on it, because the recent MSG schoolings from Kobe, LeBron and Boston led to what spiraled into a six-game skid heading into the break.
	22 (18)	Nets	24-30	Vinsanity's trade-deadline fate is obviously the story now. If he stays then the story becomes the heavy load Carter and Devin Harris have been carrying and whether they have enough left to get the Nets to the playoffs.
	23 (24)	Pacers	22-33	Trivia question: Which is the only team in the league with at least one win over the Lakers, Celtics, Cavaliers and Magic? Answer: It's the same Indy-based team that leads the league with 10 losses by three points or less.
	24 (26)	Raptors	21-34	First things first: Before we can assess how Marion's arrival impacts their hopes of keeping Bosh -- or even their chances of re-signing Marion -- don't we have to see if the Raps can get back into the East playoff race?
	25 (22)	Warriors	19-35	Short-term question: Will we ever see these Dubs at full strength? Long-term question: How much longer do the poor Dubs have to wait to see an All-Star? Latrell Sprewell was Golden State's last way back in 1996-97.
	26 (23)	Timberwolves	17-35	All of 'Sota is rightfully devastated by Big Al's knee injury. He was merely on course to become just the third active player to average 23 and 10 before the age of 25 ... along with Shaq (four times) and Duncan (once).
	27 (29)	Wizards	12-42	Word on the street is that the only team in the East out of playoff contention might still end up being a must-see team. It seems Arenas and Haywood are both serious about playing in at least a few games.
	28 (28)	Grizzlies	15-38	Trade-deadline factoid the Grizz wish we hadn't found: Memphis entered Tuesday's play with a record of 24-65 since the Gasol deal on Feb. 1, 2008. The Lakers' record with Pau in the lineup? A tidy 64-15.
	29 (28)	Clippers	13-41	The word coming out of Clipperland has been the same for weeks: Camby and Gordon are untouchables. But you tell me if you really think Donald Sterling says no to a fat expiring contract for Camby at the trade buzzer.
	30 (30)	Kings	11-43	Will they make at least one trade before Thursday's deadline? Will they ultimately leave town? Will they ever beat someone from the East after an 0-21 start? The Kings generate lots of suspense for an 11-win team.