By RICK NOLAND

Assistant Sports Editor

INDEPENDENCE — When it comes to the Cavaliers and Boston Celtics, home-court advantage hasn’t meant much.

It’s meant everything.

Since the beginning of last season, the heated rivals have met 12 times, with the home team winning every game, including Boston’s Game 7 playoff victory last season in the Eastern Conference semifinals.

“That goes to show how important it is to play in front of your home fans and on your home turf,” Cavaliers swingman Wally Szczerbiak said Thursday following practice at Cleveland Clinic Courts.

Cleveland will be on its home turf tonight at 8 when it hosts the Celtics in a highly anticipated showdown at Quicken Loans Arena.

At 28-6 (.824), the Cavaliers are tied with the Los Angeles Lakers for the best record in the NBA. Though they’ve lost six of their last eight games after a sizzling 27-2 start, the Celtics are right behind in the battle for the top seed in the Eastern Conference at 29-8 (.784).

By the time the nationally televised game tips off (ESPN), the Cavaliers will have issued between 100 and 125 media credentials, far and away a season high, for the first meeting between teams with winning percentages of at least .784 this late in the season since March 2, 2006.

“We look forward to the challenge,” Cleveland small forward LeBron James said. “They’re a very good team coming into our building.”

No road team has left The Q as a winner this season, as the Cavaliers are 18-0 at home and winning by an average margin of 16.6 points. Cleveland has also won nine straight games (regular season and playoffs) at home against the Celtics, by an average margin of 10.6 points.

“We have been playing well and it will be a great test to see where we are because they’ve set themselves at a pace where we are neck and neck as far as our records go for the season,” Cavaliers guard Daniel “Boobie” Gibson said. “It will be a great measuring stick to see where we both are as teams.”

Regardless of what happens tonight, however, it won’t be the end of the world for the loser or guarantee a championship for the winner, as Cavaliers coach Mike Brown repeatedly pointed out in his session with the media.

“If they win, what do they get? Media attention, a pat on the back and a win,” Brown said. “If we win, what do we get? Media attention, a pat on the back and a win.

“If we played Portland (tonight), I’d want to beat Portland as bad as I want to beat Boston. That’s just the way I feel.”

There’s a lot of truth to that politically correct coach-speak, but when the Cavaliers and Celtics meet these days, it’s not just another game.

The Celtics are the reigning NBA champions, while Cleveland is the biggest threat to unseat them in the Eastern Conference.

Boston’s Kevin Garnett and Cleveland’s James are two of the most strong-willed and determined competitors in the NBA.

Current Cavaliers Szczerbiak and Delonte West used to play for the Celtics.

Paul Pierce and James compliment one another publicly, but it’s no secret they’re not the best of friends, with Pierce going so far as to proclaim himself king of the league after the Celtics went on to defeat the Los Angeles Lakers in the NBA Finals last season.

“We’re cool,” James insisted. “We don’t have any problems.

“He led his team to a championship. He has every right to feel like he’s the best player in the world.”

That argument is usually between James and the Lakers’ Kobe Bryant, but right now the Cavaliers are more concerned with becoming the best team in the world.

“We’ve got one goal, but it’s going to take a lot of mini goals to get to that goal,” Cleveland point guard Mo Williams said.

“They’re the defending champions. Everybody wants their title. We’re just like every other team.”

The Cavaliers, who are 27-4 after a 1-2 start, had lost two of their last three games prior to beating Charlotte by 30 points on Wednesday, but Cleveland has not lost two games in a row this season and appears to have the chemistry of a champion.

“What we have here is special,” James said.

The Celtics, meanwhile, have dropped six of their last eight, with several of those losses coming against sub-.500 teams. On top of that, point guard Rajon Rondo, who was playing like an All-Star during Boston’s fast start, suddenly can’t make a shot from the perimeter.

The Celtics, who will likely be without backup guard Tony Allen (ankle) tonight, also haven’t been getting much from their backcourt reserves, which is why there’s been talk of acquiring Stephon Marbury in Beantown.

“We’re just at a bad point right now,” Boston guard Ray Allen said. “You can’t say we don’t have confidence. We just have to get back to the things we’re good at.”

In Boston as in Cleveland, that starts with defense. The Cavaliers are first in the league in points allowed (89.1) and opponents’ field goal percentage (.420), while the Celtics are second in both categories (91.4, .422).

“We have to get our defensive swagger back,” Pierce said. “It’s been broken these last 10 or 12 days.”

Winning in Cleveland, of course, would cure many of Boston’s current ills.

“They’re going to be fired up,” Szczerbiak said. “They’re probably pointing to this game to get them back on track. We’ve got to be ready for that.”

The Cavaliers will be minus starting center Zydrunas Ilgauskas, who is out with a chip fracture in his left ankle, but James said using that to rationalize a loss would be “a cop-out.”

“Those are the words of losing teams,” the 24-year-old said. “Winning teams with winning players don’t say things like that.”

With a combined record of 57-14, the Cavaliers and Celtics are definitely two winning teams. That will make for a great atmosphere tonight at The Q, but Cleveland players won’t be totally happy until they avenge last season’s playoff loss to Boston.

Judging by recent history, having home-court advantage against the Celtics in the postseason will go a long way toward helping the Cavaliers do just that.

“You’ve got to use it as motivation when you are playing against a team like that, knowing it was that close,” Gibson said of the teams’ 2008 playoff series. “It could have been you or them going to the conference finals. I know we all feel like we let it go or we let it slip away, but those guys took it from us and they earned it.

“Now we feel this year is our year to turn the tide.”

Noland may be reached at rickn@ohio.net or 330-721-4061.