Finally, Heat and Mavericks rematch has become a reality. 

In 2006, Dallas won the first two games at home, then went to Miami and lost four straight games to lose the series.

This year the Heat has overcome numerous obstacles throughout the season to reach the Finals once again.

However, the more impressive team is the Mavericks. Nobody thought the Mavericks could pull it off this year to reach the Finals, especially sweeping the defending champion Lakers, in what could be the biggest upset in NBA history.

In the meantime, Heat proved to be a stifling defense throughout the playoffs and Lebron James has shown clutch performance against the Celtics and the Bulls. He has clearly washed off the doubt of not being able to perform in the last minute of the close games.

However, Maverick's All-star player Nowitzki is having the best playoff performance ever in his career.

There is no doubt that the series will be very close games with fierce battle. 

However, according to a survey conducted by ESPN, 15 out of 22 NBA experts said the Miami will beat the Mavericks to win the Finals. 

This doesn't mean that the Miami will win it all since these experts has been wrong numerous times through the playoffs. (Experts said Spurs will beat the Grizzlies  and the Lakers will beat the Mavs)

The first NBA Finals game 1 will be held in Miami on Tuesday. (May 31, 2011 9:00pm ET)