http://tinyurl.com/eazue May 24 (Bloomberg) -- Losing two-time Most Valuable Player Steve Nash was the best thing that could've happened to the Dallas Mavericks. The Mavericks owner, Mark Cuban, had a decision to make in 2004. Nash, his point guard, his friend, his poster boy, was a free agent. The Phoenix Suns offered a five-year, $65 million contract, meaning they will be paying Nash something in the neighborhood of $13 million during the final year of the contract, when he'll be 35 years old. What's a billionaire with an insatiable thirst to lift the National Basket- ball Association's championship trophy to do? Cuban said goodbye. ``I felt sick to my stomach,'' is how he summed it up. On the surface, it seems the Suns got the better deal. Nash was the league's MVP the past two seasons. And he's mostly responsible for the success of the Suns, who will meet -- you guessed it -- the Mavericks in the best-of-seven Western Conference final beginning tonight in Dallas. If only it were that easy. Look deeper. Look down the road. With complicated spending rules and punitive payroll taxes ruling the day, building a year-after-year winner is no easy task. With that as the backdrop, let's talk about spondylolisthesis (spon-dee-low- lis-thee-sis), which I hadn't heard of until Nash said he had it last week. According to the Academy of Orthopaedic Surgeons, spondylolisthesis is a stress fracture that weakens vertebrae, which can shift out of place. Too much slipping and the bones may press on nerves, requiring surgery. Say the Words Just say the words back surgery and watch pro athletes cringe. That's why Nash spends his (rare) time on the bench flat on his back. ``After a lot of games, sometimes the muscles shut down and the body goes into protection mode,'' Nash told reporters earlier this week. That just might account for his flaccid shooting against the Los Angeles Clippers. Cuban knew Nash was hurting. He saw it during the pre-game stretch. He saw the post-game winces. We don't even have to take his word for it, either. Cuban is a technophile. He writes a blog. After deciding not to match Phoenix's offer for Nash, Cuban penned a 4,412-word explanation to his customers. His July 3, 2004, entry began like this: ``How could you let Steve Nash go? It's a question I'm going to hear for a long time. It's a question Mavs fans deserve an answer to.'' Offering Answers So he provided them. First this: ``It's easy to find stats that make Steve Nash look good,'' Cuban wrote. `` What is difficult is to make honest assessments about where the team is and where it is going and how Steve or any player fits into a championship.'' Without boring you with all the details, the Mavericks concluded that Nash was valuable on the court and in the locker room. Nash's benefits, however, didn't exist in a vacuum. They had to be weighed against things like future revenue from TV contracts, tax implications and labor talks. In the end, the Mavericks offered Nash $9 million annually over four years. A fifth year was half guaranteed with the other half contingent upon Nash appearing in a certain amount of games and minutes. Human Flame Nash, you must understand, is fearless on the court. He's a human flame. ``That kamikaze spirit and approach to the game is Steve's greatness weakness ,'' Cuban wrote. So far, Nash's back woes haven't translated into missed games. Plus, he's averaging 41 minutes a game during the postseason, second on the team to Shawn Marion. No wonder his 32- year-old back hurts. As for the Mavericks, they've replaced Nash with 23-year-old Devin Harris and 25-year-old Marquis Daniels, giving them a solid foundation for not only this season, but well into the future. While neither is going to lead the NBA in assists like Nash, both Harris and Daniels are quicker, stronger defenders than their scraggly haired predecessor. Playing defense is optional in Phoenix, where the stated goal is to outscore the opponent. ``We may not stop you all the time,'' says Suns coach Mike D'Antoni, ``but if you have a lull at all we just keep scoring.'' You know what they say about defense and championships. Believe it. Consider what Spurs veteran Robert Horry, who owns six championship rings, sa id after he faced the Mavericks' young guns. ``I feel like a dinosaur. I'm extinct now. Back in the day, it was me jetting around people,'' he said. ``Now the roles are reversed, people are jetting a round me. It's part of getting old.'' Horry is 35. Just a reminder, that's how old Nash will be during the final ye ar of his contract. (Scott Soshnick is a Bloomberg News columnist. The opinions expressed are his own.) --

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