Phoenix ? In case we didn’t get the message the first five months of the season, Avery Johnson wants to give the lowdown on showdowns one more time.

“You get showdowns in the playoffs, believe me,” he said. “You don’t have showdowns in the regular season because when we lost our fourth game of the year, it didn’t break our season. When we lost to Phoenix (last month), it didn’t break our season. When we beat Detroit, it didn’t make our season. Showdowns don’t really happen in the regular season.”

DALLAS FORWARD DIRK NOWITZKI, RIGHT, puts up a shot against Milwaukee defender Ersan Illyasova. Phoenix Suns coach Mike D'Antoni said recently Nowitzki deserves to be this year's NBA MVP.

So what to make of today’s nationally televised game against the Suns? If it means little or nothing in the chase for the NBA championship, perhaps it means slightly more in another race – the MVP.

Not likely, say those who are involved in it. Steve Nash has been somewhat less wonderful since the All-Star break, enough that many star players have come out in support of Dirk Nowitzki for the MVP honor. Even Nash’s coach concedes the MVP has tilted in Nowitzki’s favor.

“He’s playing unbelievable, and Dallas has been unbelievable,” Mike D’Antoni said. “I think at the end of the day that’s what it’s all about. Not to take anything away from Steve. Sunday is another chance, another test for him in this year’s race. But I think you have to look at the best team and whoever on that team is having a phenomenal year. That’s Dirk.”

OK, if that little matter is leaning toward Nowitzki’s corner, then what?

The bottom line is that this matinee event figures to be a fun encounter for fans and players alike. It can’t possibly live up to the double-overtime Phoenix win in American Airlines Center on March 14.

But even if it receives more hype than a regular-season game deserves, that won’t have any lasting impact on either team.

“I guarantee if we win it, we still haven’t won the championship,” Johnson said. “And the same thing with them. But that’s part of it, and I think it’s great. No matter how much we say it’s not a make or break game for any of our teams, it’s not going to be read that way.

“The last time we lost to them, every analyst had them winning the championship. Then when they lost the next two games, they supposedly weren’t as good. So at the end of the day, nobody knows.”

What the Mavericks do know is that the last time they played the Suns, they allowed 10 points by Nash in the final minute to blow the game in regulation, then lost it 129-127 in two OTs.

“We didn’t finish the way we wanted to,” Nowitzki said. “That’s why we didn’t win the game. The game plan wasn’t all that bad. We got beat in double overtime.”