Tue, Jul 31, 2007 at 12:00am

CELTS PAY BIG FOR GARNETT

The Boston Celtics acquired forward Kevin Garnett from the Minnesota Timberwolves for forwards Al Jefferson, Ryan Gomes, Gerald Green, guard Sebastian Telfair, center Theo Ratliff, two first-round draft picks and cash considerations.

What does it give the Boston Celtics
He is 31 years old and probably has about three great years left, but Garnett is simply the NBA's best all-round forward. He has been the league's best rebounder and arguably its best defender for the past half decade, and is its best passing big-man. When added to 32-year-old Ray Allen and 29-year-old Paul Pierce, Garnett gives the Celtics one of the NBA's elite trios. That's usually all it takes to win an NBA title. The bottom line: This trade gives the Celts a legitimate chance at a championship for the next three years or so. It may have cost them their future for a decade after that, but Boston fans can't be too unhappy considering the last 20 years.

What does it give the Minnesota Timberwolves
Some in Minnesota might be unhappy about this deal, but it was a smart move by the T-Wolves. The closest they came to a title with Garnett was when they surrounded him with Sam Cassell and Latrell Sprewell, but those days are long gone. Minny GM Kevin McHale got a great package for a 31-year-old star who wasn't likely to bring them a title. Al Jefferson is on the verge of being a top-5 NBA center, Gerald Green is often compared to Tracy McGrady, Gomes and Telfair can be useful complementary players, and the $11.7 Million that will come off the salary cap when Ratliff leaves next year will likely bring a top free agent. Add two future first-rounders, and Garnett has garnered a very nice future for the T-Wolves.

Fantasy impact

Player focus

Boston Celtics

Kevin Garnett F/C

Minnesota Timberwolves

a first-round draft pick in 2009

Theo Ratliff C

a first-round draft pick in 2009

Ryan Gomes F

Gerald Green F/G

Al Jefferson C

Sebastian Telfair G