When long-time eccentric and new Celtic Rasheed Wallace declared earlier this month that the Celtics could challenge the record 72-win mark of the 1995-96 Chicago Bulls, it likely elicited more sighs and head shakes than genuine shock.

That was just Sheed being Sheed, controversial as ever. Or it was simply the type of rash optimism that often flowers in preseason.

But if you read between the lines of Wallace's comments, they don't seem so chock full of nutty. Think of it like this - as good as Boston was two years ago when it won Banner 17, this team could be even better. Those 2007-08 Celtics finished 66-16, and 66 isn't too far from 72, right?

Whether Wallace is totally insane or just kind of kooky, the Celtics' potential for greatness stands front and center as they prepare for their season-opener Tuesday in Cleveland. But lurking behind that dream is a different kind of potential, the gloomy possibility animated by age and pending departures that 2009-10 could be the last stand for this Celtics team.

So enjoy it now, Celtic Nation. The NBA season could end with a legendary line of duck boats or the hollow feel of an empty gym. Or both.

Now let's return to the source.

"Me personally, I think we can get that Bulls record," Wallace told Tom Halzack of the Connecticut News on Oct. 11. "You know we have the talent for it. We have the will for it and ... I think we have the defense for it."

The one ingredient Wallace failed to mention, but holds the key to Boston's success, is health. For the Celtics to raise Banner 18, or even come close to 72 wins, Kevin Garnett's right knee must be fully healed from the offseason arthroscopic surgery that removed bone spurs. And thirtysomethings Ray Allen, Paul Pierce and Wallace must avoid the injuries that too often appear as hair disappears.

If the Celtics are reasonably healthy, all else should fall into place. Don't forget, Rajon Rondo is coming off a playoffs where he nearly averaged a triple-double and looked like one of the top 10 (anyone for top 5?) players in the league doing it. And Kendrick Perkins, the other non-Hall of Fame lock in the starting five, has actually looked quick this preseason. If Perk can remove the molasses from his low-post moves, and keep menacing defensively, he could be a premier center.

Pierce and Allen appear to be in phenomenal shape and there is no better pair of wing players in the league. Even if they lose a fraction of a step, both have the guile to compensate. The only question about Garnett is the knee. If the knee is good, expect another 640 gallons of sweat, 1,543 profanity-laced tirades of intimidation or inspiration (he's versatile like that), 82 alley-oop hookups with Rondo and one mean season of redemption.

That starting five is familiar. What's new is the bench. Two years ago it was suspect but delivered in the playoffs. Last year it was almost non-existent thanks to Garnett's injury (which forced Big Baby Davis into the starting lineup), James Posey's departure, P.J. Brown's retirement and the non-development of rookies Bill Walker and J.R. Giddens.

But times seriously have changed. With the acquisitions of Wallace, Marquis Daniels and Shelden Williams and the return of Davis and Eddie House, Boston has a full five-man second unit that could be the best in the league. Shoot, if things click, it should be one of the best benches ever.

Wallace gives Boston the mix of Brown's interior presence and Posey's chemistry-building panache, plus his own unique blend of shooting, size and defense. Daniels provides wing athleticism the bench never had last year and the versatility to play the point, shooting guard or small forward spot. House is still one of the best pure shooters on the planet and Williams brings toughness, evidenced in his scrape with Cleveland's Mo Williams in the preseason finale (think the Celts and Cavs are ready for Tuesday?)

The X-factor is Big Baby. During his first year and a half with Boston, he showed both flashes and flaws in his role as reserve. When Garnett went down, Baby flourished with the extra minutes, especially in the playoffs. The trick now is for him to be as consistently productive in 12 minutes as he was in 35.

Boston's quest for a return to the Finals also should be helped by a weaker Eastern Conference.

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