Anyone who thought Kendrick Perkins handed the Cavaliers some bulletin board material with his, “They still haven’t done nothing we haven’t done,’’ comment will be disappointed.

The Cavaliers, like their leader, are too even-keeled. If any offense was taken, it was internalized.

“Well, he’s right,’’ LeBron James shrugged before today’s game.

Leon Powe shook his head at the mention of what his former Celtics teammate said.

“Always – he always makes me laugh,’’ said the Cavs forward. “Perk don’t care what he says.
“But that’s not bulletin board stuff around here,’’ said Powe. “It’s not, because that’s the truth.’’

WALTHAM — When Kendrick Perkins speaks, you’re guaranteed to find out exactly what the Celtics center is thinking.

After today’s practice, Perkins provided a brief but candid assessment of the Cavaliers, who the C’s will play tomorrow at 3:30 p.m. in Cleveland.

The Cavs have the NBA’s best record and are favored by most to emerge from the Eastern Conference this spring. While Perkins said the Cavs can be viewed as a measuring stick in the short-term, he pointed out that LeBron James and Co. haven’t accomplished anything yet.

“They still haven’t won nothing,” Perkins said. “They’re just the best team in the league. They still haven’t done nothing we haven’t done. Right now, they’re the best team in the league and we just got to go at them.”

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Allen Iverson’s ears had to be burning last night with all the talk about practice coming from the Celtics.

The C’s have been doing much introspection to try to figure why they’ve been a .500 team the past two-plus months (18-18 since Christmas). Through all of the soul-searching, the Celtics landed on one relatively simple issue yesterday — they might just need more practice time.

It’s a challenging balancing act and Doc Rivers freely admits he might be tipping the scale too far in one direction. With an aging squad, the Celtics coach has tried to limit practice time to keep his players healthy. But with many new faces, the lack of preparation may be having a negative effect on the team’s performance.

“I would say I’ve probably balanced to the wrong side in some ways,” Rivers said before last night’s 122-103 win over Indiana. “Obviously the rest was important, but I do think we have to practice more. We have to get more conditioning in. This late in the year, you rarely hear that, but I think we’re one of the teams that you would say, ‘Yeah, we have to actually do it.’ ”

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The way Ray Allen managed to get wide open for a critical 3-pointer in last night’s 86-83 win over the Wizards looked easy. But it wasn’t.

While the finished product — Allen draining a 3 from the top of the key to give the C’s an 85-83 lead with 17 seconds remaining — seems simple, there were a lot of pieces involved that allowed the team’s smoothest shooter to get wide open.

Trailing by a point with 27 seconds remaining, the C’s broke from a timeout and were set to inbound the ball in the backcourt. Allen was stationed in the frontcourt along the left sideline, in front of current Wizards assistant and former Celtic guard Sam Cassell.

The always talkative Cassell wasn’t shy about informing Allen that he knew where the ball was going. The problem for Cassell was that his words were no match for the Celtics execution.

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Now that Michael Finley is a Celtic, the team has a simple question. How does the 35-year-old swingman fit in?

Doc Rivers dealt with the question during this morning’s shootaround at the Wachovia Center in Philadelphia.

“We don’t know yet,’’ said the Celtics coach. “But he was available, he’s a guy of high character, and he can shoot.
“But to be honest we don’t know yet if he fits in or not. But adding a veteran can’t hurt.’

“I think he has basketball left in him,’’ said Rivers. “Mike can still play, but we don’t know if he will be in the rotation or not. But having a guy of high character in your locker room can never hurt.’’

Michael Finley, who will join the Celtics Saturday, had little problem selecting the Celtics as his new team today, according to agent Henry Thomas.

Here’s what the agent had to say this afternoon after reaching agreement with the Celtics.

“A couple of years ago, before Michael re-signed with San Antonio, there was mutual interest between Michael and Boston. So what’s going on there has always intrested Michael.

“It didn’t take long. There were several contending teams, but Boston was the most interested. They had a situation where Michael feels he can really earn a role. They told me they liked his ability to shoot and defend - the same role as he’s had in San Antonio for all these years. He’s a seasoned vet, and he brings all of these things to a vey good team.

“It’s good for Michael now, because he found himself for the first time after all these years out of (the San Antonio) rotation. Even at the start of this season he was in the rotation, but then he suffered an ankle injury, and he missed time for the first time in four years.

“It was kind of abrupt for him, and it was something he wasn’t prepared for. Some guys get into their later years and are able to accept that, but Michael wasn’t willinto settle for that.”

Michael Finley will be a Celtic. According to league sources, the 6-7 veteran who turns 37 Saturday has agreed to join the club.

Finley was bought out of his contract by San Antonio and cleared waivers Wednesday night. The deal with the Celtics should be finalized in the next day or two, but a source said there are no obstacles remaining.

“He’s definitely going to be a Celtic,” he said.

He will accept an offer of the pro-rated veterans minimum, which figures out to some $300,000 for the remainder of the season.

Michael Finley officially cleared waivers at 6 p.m., and the Celtics immediately got in line as part of a group that also reportedly included the Lakers and Nuggets.

As of game time Danny Ainge hadn’t talked to Henry Thomas – the swingman’s agent – though the Celtics’ president of basketball operations hoped to make contact later in the evening.

Other teams could conceivably offer more than the Celtics, who only have the veteran’s minimum salary to offer Finley.

So, about that whole Glen Davis-Shaquille O’Neal incident in last Thursday’s game….it seems that Davis’ take to the Herald on Saturday was a bit off the mark.

Davis claimed that the replays showing him giving a few tugs on O’Neal’s thumb occurred before the Cavs center injured his thumb. O’Neal hurt the thumb when Davis hit it while blocking a shot with 7:37 remaining in the second quarter. O’Neal left the game 39 seconds later during a Cavs timeout. A TNT replay showed Davis pulling on O’Neal’s thumb while they jockeyed for position in the post on a Cleveland possession.

It was difficult to determine the timing from the replay, which only showed a close-up of O’Neal and Davis. The play-by-play in the box score indicated that the Cavs had a four-second possession after Davis blocked O’Neal’s shot out of bounds and the replay clearly was not of that possession.

An extended video from the game shows that the Cavs actually had a second offensive possession before O’Neal was removed from the game. The video shows Davis grabbing at O’Neal’s thumb, and the exchange clearly happened after the initial injury.

What does this mean? It depends who you ask. Davis said this type of thing happens frequently in the post and he said he wasn’t trying to injure O’Neal, a friend and fellow LSU alum. But Cavs players and supporters obviously have a different take. According to the Cleveland Plain Dealer a few of O’Neal’s teammates were unhappy with Davis, while the team’s television analyst, former Cav Austin Carr, said Davis crossed the line.

Davis said yesterday he was upset that O’Neal needed surgery on the thumb and will miss eight weeks.

So what do you think? Was Davis out of line? Or was this just a minor thing that happens all the time?

Now that the Celtics have expressed interest in veteran shooter Michael Finley, Doc Rivers can admit to a bias. The Celtics coach and the former Spur, who is expected to clear waivers tomorrow night, are both products of Chicago’s Proviso East High School.

The Lakers’ Shannon Brown, whose father rose through the ranks of the Chicago Police under Rivers’ late father, Grady, makes three.

“It’s another Proviso kid, they’re all good,” Rivers said after this morning’s shootaround, admitting that the Celtics could still use another shooter.

“Every team has some holes, and shooting is something we can’t have enough of,” he said. “You look at some of these other teams, their shooting was ridiculous. We’re looking around. I don’t know if I can even say anything about Michael.
I don’t think a veteran ever hurts. It always helps if it’s the right one.” … Rivers said that Kendrick Perkins, who missed this trip with a case of the flu, is expected to play tomorrow night’s game against Charlotte.