By Jean-Paul Salamanca (staff@latinospost.com) | First Posted: Dec 25, 2012 05:54 PM EST

Two of the league's best teams will match up head to head in a rematch of last season's NBA Finals as LeBron James and the defending world champion Miami Heat (18-6) take on Kevin Durant and Oklahoma City Thunder (21-5) owners of the league's best record in a Christmas Day showdown.

The Heat are coming off a tough 105-89 loss to the Utah Jazz on Saturday, and are looking to bounce back. Meanwhile, the Thunder are rolling along, having won nine of the last 10 games.

Latinos Post breaks down the key matchups in this NBA showdown:

Power forward: Udonis Haslam, Miami, vs. Serge Ibaka, Thunder

Haslam is a tough defender when the situation calls for it, but then again, Ibaka, the league leader in shot-blocking, is having a more well-rounded season with 13.0 points and 2.6 blocks in December.

Advantage: OKC

Small Forward: LeBron James, Heat, vs. Kevin Durant, Thunder

There are superstar matchups...and then there's this.

Two of the most gifted, most dominating scorers in the game, James and Durant, will lock up head to head in the most key matchup of the game.

Durant, the No. 3 scorer in the league with 27.9 points per game, is having a dominant month, averaging 30.4 points and 7.8 rebounds in December and as big a reason as any as to why the Thunder are looking like the team to beat this season.

Meanwhile, the reigning NBA MVP James is picking up the pace with 25.9 points over last 10 games and looking more and more like the player that was unstoppable last season in the Heat's 2011-12 championship run.

These two friends will be going at each other hard, and either one can take over a game, but with Durant having more of a clutch performing edge in close games, the Heat may not want to let this game get too close.

Advantage: Even

Center: Chris Bosh, Heat vs. Kendrick Perkins, Thunder

This one is still questionable, as Bosh sat out Saturday's loss to Utah and is listed as questionable for tonight's game against Oklahoma City. His point production has dropped off for the month at 14.7 points, but if ignored, he can easily beat a team with his size and skill.

Perkins, a tank at 270 pounds, loves to get physical in the interior, and will not hesitate to challenge Bosh if this becomes a battle in the paint. But Perkins will also have to worry about stopping James and Wade from penetrating to the basket, which is where the Heat can be devastating.

Advantage: Even

Shooting Guard: Dwayne Wade, Heat vs. Thabo Sefolosha, Thunder

Wade has been a little shaky with his knee issues this season, but has rebounded nicely, scoring 21.4 points over the last 10 games and shooting a deadly 57.7 percent from the field.

Oklahoma City answers with Sefolosha, a solid defender with size and quickness, averaging 1.4 steals per game for December. If Sefolosha can contain Wade, the Thunder's path to victory will be that much smoother.

Advantage: Heat

Point guard: Mario Chalmers, Heat vs. Russell Westbrook, Thunder

Chalmers played a key role down the stretch in last year's NBA Finals for the Heat, torching Oklahoma City with his aggressive drives and three-point daggers. This season, he hasn't really been much of a factor on offense, with only 6.5 points and 3.6 assists on the season, though he can still facilitate the ball movement well.

But he'll have one heck of a challenge today in trying to contain Westbrook, one of the best point guards in the league today, who is having a monster December at 22.6 points and 9.3 assists.

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