The Mavs have made 81.4 percent of their 28.7 free throws per game. The result: Dallas gets 23.3 points per game from the line, while Miami is at 18.3.

And while the Heat have tried to downplay their woes by pointing out that they got to the NBA finals anyway, the Mavs are happy to take whatever advantage they can.

“Free throws is not an afterthought for us in practice,” Mavs coach Avery Johnson said. “It’s a very significant part of our practice, and we track it, we have different games we play. It’s very important. I think it can make or break a game obviously. And we feel if we can get there enough, we feel that we have guys that, you know, can shoot it at a high clip.”

The biggest culprit for Miami, obviously, is O’Neal. He is shooting 38.5 percent from the foul line in the postseason, but still believes the stats will lie at some point.

“You know, we still have many opportunities to win a game and we’re still here,” O’Neal said. “So, you know, I’m seeing people that shoot 89 percent and don’t make the ones that they are supposed to make. I’ve just got to basically make the ones that I’m supposed to make, and I will. It’s not a problem.”

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For those who say O’Neal should try shooting underhanded, as Rick Barry did, Boren said that is the best shot from a “mathematical standpoint.” It forces the shooter to put more arc on the ball since it is being released from such a lower spot. He said bigger players, including O’Neal, don’t realize they need more arc because they are releasing the ball from a higher point.

And while that could explain why guards are usually better foul shooters than centers, Harris said big guys can shoot them, too. Dallas star Dirk Nowitzki shot 90 percent this season, and Harris mentioned former center Jack Sikma, who shot 92 percent for Milwaukee in 1988.

“It’s individual, because Dirk’s a 7-footer,” Harris said. “I had the only 7-footer to lead the league in free throw percentage in Jack Sikma. It’s really individual. I think big, little, whatever, you can become a better free throw shooter through repetition.”

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Harris remembered O’Neal being a hard worker in Los Angeles, though the results never showed. They still don’t — only now Harris gets to benefit.

Asked what he thinks when he sees O’Neal still struggling so much, Harris chuckled and said, “I hope he misses the next one.”

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