(My Sportsbook) - After a first-round loss to the Boston Celtics in last season's playoffs, Philadelphia 76ers general manager Billy King and head coach Larry Brown have turned over their roster once again. The big move came in the way of a trade with division-rival New Jersey. Philadelphia traded veteran center Dikembe Mutombo to the Nets for center Todd MacCulloch, a former backup center for Philadelphia, and forward Keith Van Horn, who was originally selected by the 76ers in the first round (2nd pick overall) of the 1997 NBA Draft. Van Horn's draft rights were then traded along with Lucious Harris, Don MacLean and Michael Cage to the Nets for Jim Jackson, Eric Montross and the draft rights to Tim Thomas and Anthony Parker.

Philadelphia, which finished 43-39 last season before getting bounced early in the postseason, also signed free agents Greg Buckner, a guard/forward, and forwards Monty Williams and Brian Skinner. Gone is the tough play of Matt Harpring, who signed with the Utah Jazz, and Craig "Speedy" Claxton, who was traded to San Antonio for veteran forward Mark Bryant and the draft rights to John Salmons and Randy Holcomb.

The 76ers' success will depend on the health and play of controversial guard Allen Iverson. Philadelphia hopes Van Horn will provide a second scoring option that the team has lacked, and MacCulloch can provide steady play in the middle. Buckner, Williams, Skinner and the 37-year old Bryant are role players and will hopefully give Brown productive minutes off the bench.

However, it all comes back to former NBA MVP Iverson, who averaged 31.4 points in 60 games last season. Philadelphia will go only as far as the All-Star Iverson can take them.

FRONTCOURT:

Van Horn, who averaged a career-low 14.8 points and 7.5 rebounds last season for the Nets, will be at one forward spot. The second forward is a bit of a mystery. The 76ers are expected to be without one of last year's starters for the start of the season, as Derrick Coleman is still rehabbing from offseason surgery on his knee. Coleman played 58 games last season and averaged 15.1 points and 8.8 boards.

Van Horn has a decent outside jumper, can knock down the three and will grab some boards. He is slow of foot, but he wasn't acquired for his speed. The former University of Utah star was brought in for his shooting ability.

Williams, who spent the last three season's with the Orlando Magic, will most likely fill in for Coleman if the veteran forward cannot play. Williams brings athleticism and the ability to get out on the fast break to the 76ers' lineup.

MacCulloch, who was signed as a free agent by New Jersey in August 2001, will man the middle for coach Brown. Last season for the Nets, his first season as a starter, the 26-year old MacCulloch played 62 games and averaged career- highs in points (9.7) and rebounds (6.1). However, foot problems are a concern for the 76ers' new big man,.

When Philadelphia traded away Mutombo, they got rid of the defensive presence down low that the team now lacks. Van Horn and MacCulloch add more offense, however, their defense is very suspect. Some question whether Van Horn even knows defense is part of the game. Opposing teams won't hesitate to drive to the middle against the slow-footed MacCulloch like they once did when the swat-happy Mutombo was lurking in the lane for Philadelphia.

A wait-and-see approach is probably the best way to determine if the Philadelphia frontcourt will gel. In a perfect world for this year's 76ers, a healthy Coleman and Van Horn would start at the forwards and MacCulloch would be in the middle. Coleman has played just 92 games over the last two seasons and starting the season injured is not a good sign. Van Horn and MacCulloch, well, only time will tell if they can make the 76ers a better squad.

GUARDS:

Iverson and Eric Snow will be paired in the backcourt when the 76ers open the season on October 29th at Orlando. Snow, who averaged 12.1 points and 6.6 assists in 61 games last season, seems to be the perfect complement to the shot-hungry Iverson.

A Georgetown product, Iverson has led the NBA in scoring the past two seasons and is the focal point of the Philadelphia offense. He takes the majority of the shots, but can also pass the ball, as he averaged 5.5 assists last season.

The offense will run through the 27-year old Iverson. His speed and deadly cross-over dribble make him a dangerous weapon each and every night. With Van Horn in the lineup, Iverson could go from shooting 30 shots a game to 20-25.

Entering his eighth season in the league, Snow plays tough defense and provides leadership. He does not require a lot of shots, but seems to hit the big ones in crucial situations.

Iverson and Snow mesh very well. Snow's defense and Iverson's offense make them the perfect backcourt mates.

BENCH:

Aaron McKie will be coach Brown's sixth man. A former star at Temple, McKie played just 48 games last season because of an injured shoulder. However, he did average a career-high 12.2 points, 4.0 rebounds and 3.7 assists.

The NBA's Sixth Man of the Year in the 2000-01 season, McKie, who has started for Brown when needed, can play both guard positions and small forward. He plays hard-nosed defense and is more effective coming off the bench than starting.

Buckner was signed away from Dallas for his defense. A Clemson product, who can play both forward and guard, Buckner has career averages of 5.9 points, 3.9 rebounds and 1.2 assists. He will be counted on to play tough, physical defense and give an occasional offensive spurt.

When Coleman comes back from his injury, Williams will come off the bench as well. McKie, Buckner and Williams give Brown three nice options off the bench.

Skinner, Bryant, Samuel Dalembert, a second-year center out of Seton Hall, and Salmons, who played his college ball at Miami, make up the rest of the bench. Nothing to brag about here. Brown will pin his hopes on McKie, Buckner and Williams and hope that someone else will raise their game to the next level.

OUTLOOK:

The new-look 76ers have many questions that will need to be answered. Can Van Horn be that No. 2 scorer to Iverson? Can Iverson, who had a trying offseason, stay healthy and stay out of trouble off the court? Will Brown be able to withstand another year of practice issues and bickering with Iverson? Is MacCulloch really a starting center? Can Coleman come back, stay healthy and be productive?

Philadelphia will most likely make the playoffs because of Iverson. How far they can go is another question. This team will need time to mesh and will have to, most importantly, stay healthy. If the team stays healthy, the 76ers could win 50 games. If injuries creep up or dissension occurs between Brown and Iverson, they could win 35 games and miss the playoffs for the first time since 1997-98.