As the 2002 NBA Finals continue, there are many matchups worth studying. Jason Kidd and Kobe Bryant. Shaquille O'Neal and whoever the Nets send out there to guard him. Phil Jackson and Byron Scott. And, of course, Jackson and Red Auerbach.

	Bill Russell helped Red Auerbach celebrate many a victory cigar.

It seems that Red feels Phil's credentials as a great NBA coach are in question because, so far, Jackson has not truly developed any great players and has never had to coach a team with mediocre talent.

Now we all know that the legendary ex-Celtics coach is a feisty, competitive guy. Maybe all of this stems from Jackson encroaching on some of Red's records.

Auerbach won an NBA-record nine championships (as a coach) with Boston. If L.A. wins this year, Jackson will tie that mark (he's won six with the Bulls and two with the Lakers).

While no one stands in front of me when it comes to admiration for all that Red accomplished with the Celtics, his charges are paper-thin. I grant you that Jackson is not a traditional teacher of the game. He's not Pete Newell.

But it is not unreasonable to say that Jackson completed the development of one Michael Jordan, whose gifts were evident before Jackson coached him but whose fingers at that time also bore no rings. Jackson's genius here was to be astute enough to let Michael be the coach in the locker room and at practice, to not rein him in unrealistically. And Jackson also surrounded Jordan with complementary players who bought into Jackson's system.

You'd think that Auerbach would recognize Jackson's use of role players and be proud. After all, Auerbach himself pioneered the concept of the sixth man with players like Frank Ramsey and John Havlicek. Since the Sixth Man Award was started in 1983, Kevin McHale and Bill Walton won it for Celtics in the 1980s and Toni Kukoc won it in 1996 for Jackson. When players of that magnitude accept coming off the bench because that's what the team needs, the coach is doing something right.

Jackson was smart enough to see what he had in Chicago with Jordan. He developed Scottie Pippen as a classic complementary player. He then surrounded those two with guys who fit in like Steve Kerr, John Paxson, Luc Longley, B.J. Armstrong and the rest. And then he somehow got what he needed out of Dennis Rodman.

Maybe Jackson didn't teach these guys how to play. But he definitely taught them how to play and win championships together.

After he left Chicago, Jackson again was smart enough to see that he didn't want to start all over again and coach the Grizzlies. He saw a team with potential in Los Angeles and took that job. This is hardly a sin. Bill Parcells did it in New England and with the New York Jets, taking talented rosters to places they hadn't been before. And no one has ever accused the Tuna of being anything other than a great coach.

Kobe and Shaq had played together before they played for Jackson. But Jackson got them and the rest of the guys (Rick Fox, Derek Fisher and Robert Horry, who had won with the Rockets but had lost his way a bit in Phoenix) to play for the Lakers. They've won two championships since Jackson arrived and are looking good for three in a row.

	Phil Jackson has the opportunity for his third title threepeat as an NBA coach.

Jackson develops players mentally. He's done it with Jordan, Pippen, Rodman. He's done it with Shaq and Kobe. He has taken fragile egos and shown them what they need to do to win. And at this point, if Jackson tells his team to rent "O Brother, Where Art Thou?" Kobe is at Blockbuster after practice.

As for Auerbach's charge that Jackson has never won with mediocre talent? Let's just say that Red doesn't know a lot about that subject. Five of the NBA's 50 Greatest Players played directly for Auerbach on the same Boston team: Bob Cousy, Bill Russell, Sam Jones, Bill Sharman and John Havlicek. Three more were drafted by Auerbach for the Celtics: Dave Cowens, Larry Bird and Kevin McHale. And three more were acquired by Auerbach: Tiny Archibald, Bill Walton and Robert Parish. So Auerbach rarely worked with mediocre talent.

Jackson's greatest-players tally? Three: Jordan, Pippen and O'Neal, with Kobe not eligible. The Celtics have won 16 NBA titles, with Auerbach coaching nine of them. And you can't really separate Auerbach the president/GM from the other seven. But Jackson has won eight going on nine with his talent as a coach. Jackson's greatness as a coach is indisputable.

So, in the end, I'm giving Auerbach a pass on all of this. Why not? The man is a living legend and he has more than earned the right to his opinions. But this particular opinion? I'm not buying it.