With three weeks of the NBA season in the books, there’s one big question that Dwight Howard, Rashard Lewis, Jameer Nelson and the rest of the Magic players have yet to answer. To be fair, though, it’s a question that’s been only recently asked. That question …

Is the Orlando Magic the best team in the NBA?

After only twelve games, it may be too early to claim any team as this year’s “best”. But at 10-2 (including 7-0 on the road), the Magic are playing as well as any team in the league and look like they want to be the team on top.

With wins against Cleveland, New Jersey, Boston and New Orleans this week, Orlando is now beating teams that were picked to represent the Eastern Conference in the Finals, and going on the road to do so. In the game against the Cavaliers, the Magic struggled to put the game away, but managed to stay tough and win a close game in overtime. Most impressive was Dwight Howard, who went 13 of 16 from the free throw line and knocked down two at the end to give the Magic their ultimate lead.

After blowing out New Jersey by 25, the Magic came home to play the Boston Celtics, the only undefeated team remaining in the NBA. By halftime, Orlando had a 17-point lead. When the Celtics came all the way back to take a lead in the fourth quarter, the Magic once again proved too tough and pulled out a two-point victory.

The matchup on Monday versus New Orleans featured two 9-2 teams, which the Magic won by getting another early lead and simply outlasting the Hornets through the final three quarters. It’s an amazing transition since last year’s team. There’s no doubt that new head coach Stan Van Gundy’s toughness is having an effect on each and every player he puts on the court.

Week four starts Wednesday with an exciting matchup against Tim Duncan and the San Antonio Spurs. While a loss to the defending Champions wouldn’t dampen my excitement, a win would have me penciling in a “Yes” to that question posed above. Either way, the Magic have established themselves as a team to beat in the East.

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