2005_02_sstarai-2.jpgThe art of the heartbreaking defeat is reaching new heights this year in New York. And no, I'm not talking about the Yankees. Allen Iverson capped a stellar 38-point night by dishing the winning assist in a 106-105 win for the 76ers against the Knicks on Monday night. Marc Jackson added 22 for Philly, who now have a share of the Atlantic Division lead.

The NY bench showed much heart in the fourth quarter, rallying back from a double-digit deficit to actually take the lead in the final minute. The performance looked much like the last Sixers-Knicks matchup in December, where New York rallied to an overtime win.

Stephon Marbury scored 32, but missed a decisive shot on the final possession. This is becoming his calling card. The Knicks have lost eight games this year by two points or less...and that is pretty much the difference between first place and the cellar.

In other news: The Nets acquire 'almost as old as Mutumbo' Clifford Robinson from Golden State, and Kevin McHale is the new coach of the struggling Timberwolves.

Photo: Ron Cortes - Philly.com