Celts net victory No. 66; Powe leads way with 27.

Byline: Bill Doyle

BOSTON - All season, the Celtics kept their sights set high, insisting that the playoffs were all that mattered. Nevertheless, they recorded one of the best regular seasons in the history of the storied franchise.

By beating the New Jersey Nets, 105-94, last night at the Garden, the Celtics finished 66-16 and became only the 11th NBA team to win as many as 66 games. Eight of the previous 10 went on to win the NBA championship.

The Celtics finished with their franchise's third-most victories. The 1972-73 Celtics finished 68-14 and the 1985-86 Celtics went 67-15.

Before last night's game, Celtics coach Doc Rivers asked his team, "If had won 70, if we had won 50, if we had won 40, if we won had 60, does that matter to anybody in this room? The answer is no, it doesn't matter, that's not what we're playing for. So why even have an expectation of a number."

"We expect to win this thing," Kevin Garnett said of the NBA title, "and nothing less than that."

The Celtics lost fewer games this entire season than they did during their franchise-record 18-game losing streak last season.

They led the Atlantic Division the entire season and ended up winning it by 25 games over runner-up Toronto, the largest margin of any divisional championship in the NBA's 62-year history. The 1985-86 Lakers held the old record by winning the Pacific Division by 22 games.

The Celtics won 42 more games than last season, obliterating San Antonio's NBA record of a 36-victory, one-year improvement.

They finished 35-6 at the Garden to tie for their fourth-most home victories. The 1985-86 Celtics had the franchise's best home record at 40-1.

The Celtics ended up 31-10 on the road to post their third-most road victories. The 1972-73 Celtics were 32-8 on the road and the 1974-75 Celtics were 32-9.

They sold the franchise's most tickets, selling out every game for the first time since they left the old Garden after the 1994-95 season. The Celtics sold out every game during their final 14 years at the old Garden, but capacity was never more than 15,320 there. A sellout at the new Garden is 18,624.

"You never imagine a year that we've had," Garnett said. "It's like one of them dream seasons."

Celtics captain Paul Pierce credits the preseason trip to Rome and London with getting the team off to a fast start.

"I don't think we'd be a 66-win team if we didn't go to Rome this year," Pierce said. "We'd be good and I can't put a number on how many games we would have won, but I thought that trip brought us together."

The top-seeded Celtics will begin their best-of-seven opening-round playoff series against the eighth-seeded Atlanta Hawks on Saturday or Sunday. All playoff dates couldn't be announced until after last night's games so the 16 first-round match-ups could be determined.

The Celtics enter the playoffs for the first time in three years with their starters rested and their reserves well-tested from playing a lot over the last couple of weeks. Even with the starters not playing much, the Celtics still won 11 of their last 12 games.

"I think the rest has gone well," Rivers said. "They're rested, they're ready, they're healthy, but as far as that (goes) you never know. I've never been in that situation before. Every time I've coached, it's been to the last game trying to get in."

Rivers rested point guard Rajon Rondo and James Posey the entire game last night. Garnett played only 14 minutes and finished with 8 points and 4 rebounds. Pierce played just 17 minutes and had 7 points and 2 rebounds. Ray Allen scored 3 points in 19 minutes.

Leon Powe came off the bench to lead the Celtics with a season-high 27 points and a team-high 11 rebounds, his fifth double-double this season. The second-year forward came on strong over the second half of the season to work his way into the playoff rotation even with the acquisition of P.J. Brown.

"Leon is absolutely playing terrific," Rivers said. "I'm very happy for him and about that."

Tony Allen also played well off the bench, collecting 18 points, 5 rebounds and 3 assists. Eddie House returned from missing the previous three games with a strained groin to score 10 points. Richard Jefferson led New Jersey with 24 points and 6 assists. Nenad Krstic had 13 points and 12 rebounds.

NAME: BOSTON CELTICS

ART: PHOTO

CUTINE:Boston's Kevin Garnett, left, hauls down a rebound in front of New Jersey center Nenad Krstic during the first half.

PHOTOG: THE ASSOCIATED PRESS