There's a legend developing in Dallas

Every so often in the NBA, a player comes along that is truly spectacular and who ultimately writes a new chapter in the history books.

Not just a superstar though. I am talking about someone who changes the league.

The two most recent players to have this type of impact are Michael Jordan and Shaquille O'Neal -- guys who are synonymous with the word "champion."

After watching the Dallas Mavericks roll over the Minnesota Timberwolves in three games to open the 2002 playoffs, Mavericks' Forward Dirk Nowitzki is clearly making his case to be the next real impact player.

Standing seven-feet tall, the German 22 year old has an offensive game that, a la Michael and Shaq, is simply unstoppable. He also rebounds -- in bunches.

He averaged over 33 points and close to 16 rebounds a game against the T-Wolves, including a spectacular first quarter of game three when he poured in 17 points to force Minnesota into an uphill fight for their lives.

Until Nowitzki wins a championship ring, and possibly until he wins three or four, he will just be considered a great player and comparisons are useless.

But looking at his individual numbers in only his fourth season in the league, the similarities to Larry Bird are becoming more apparent.

Bird's first three seasons were, on average, far better than Nowitzki's. He was rookie of the year in 1979-80, while Nowitzki saw limited playing time his opening year.

Nowitzki's fourth season statistics, however, are almost on par with Bird.

He averaged 23.4 points and 9.9 rebounds a game, compared to Bird's 23.6 points and 11 rebounds.

Nowitzki also has a couple inches on Bird, and he has an open court game that is as good as Bird's ever was.

His greatest strength is his ability to take players one-on-one, with deep three-point shooting range and a strong move to the basket. This year he also has developed a solid post game.

To defend his outside game, teams must pull their big men out to guard him, at which point Nowitzki becomes a guard with a tremendous ability to penetrate.

The only other option defensively is to put a smaller man on him and allow him to shoot jump shots essentially uncontested.

When Nowitzki draws the double team, he still has the height to see over the defense and find the open man, and on a team with as many shooters as the Mavericks, an open jump shot is practically automatic.

The Mavericks, for years, were the laughing stock of the league, and thus, they have been slow to convince major networks that they are worth watching.

In addition, Allen Iverson, Kobe Bryant, Vince Carter and Tracy McGrady are more often in the headlines and highlight reels than Nowitzki.

But any Maverick fan will tell you that there is not a player in the league for whom the Mavs would trade Nowitzki and get an equal return.

The Mavericks are not expected to reach the NBA finals this year, largely because they, like every other team, lack an inside answer to Shaq.

They have proven, however, that they can beat any team in the league, defeating Sacramento, the team with the league's best record, three out of four times in the regular season.

For Nowitzki, his defense is improving, which has been his Achilles throughout his career.

He is already an All Star, and offensively he is now perhaps the most dynamic player in the league, combining the height of a center, the ball-handling of a guard, and the versatility of a forward.

He competes intensely, hits big shots, and seems to always compensate for a teammate having an off- night.

The intangibles are developing as is the ability to will his team to victory. He's not just a future Hall-of-Famer.

Barring serious injury, he will be one of the best players the NBA has ever seen.