Here is the chance for LeBron James and Kevin Durant, the NBA's two best players, to decide the pecking order at the top.

And yet there they were Monday at news conferences in their respective cities, trying to make the NBA Miami-Oklahoma City finals about anything other than Durant vs. James.

“I don't really care,” James said when queried on whether this series could settle if he or Durant is the game's best.

“All I think about is the Thunder versus the Heat, that's all,” Durant echoed. “I know everybody in here is worried about the one-on-one matchup, but I can't really control that.”

There's little use trying. No matter how James and Durant choose to avoid the topic, there will be plenty others talking about what sets up to be a classic pairing starting Tuesday at Oklahoma City.

It's James, the three-time league MVP, against Durant, who finished second in voting to James both in 2009-10 and again this season. Durant is the three-time defending scoring champion. James is considered the best all-around player, a physical specimen with skills like no other.

Adding to the appeal: James and Durant will match up head-to-head.

“You can make a compelling case that they are the two best players in the league,” said Jeff Van Gundy, the former NBA coach who will serve as a game analyst for ABC. “What can't be argued is they are the two best small forwards in the league. Whenever you have such greatness at one position and they match up head-to-head, it's certainly intriguing.”

The storyline extends beyond the court, where fans and media have cast James as the villain and Durant as the antidote for an era of selfish superstars.

Critics sniped at James for “The Decision,” the televised event in which he announced he would take his talents to glitzy South Beach in the summer of 2010. James further ruffled feathers when he predicted the Heat would win multiple championships before they'd even practiced together.

James' detractors reacted with glee when he faltered in the finals against Dallas last year.

“I can't worry about what people say about me, about my game, about who I am as a person,” James said. “I can't get involved in that. People can have their own opinions and rightfully so ... For me, I just go out and play at a high level and do whatever it takes for us to win.”

By contrast, Durant is perceived to be humble. Days before “The Decision,” Durant announced his contract extension with Oklahoma City via a post to his Twitter account.

Durant earned praise for choosing to stay with the franchise that drafted him rather than leave and try to form a super team in a bigger market.

“He’s a superstar at a young age and he gets it, how he carries himself, plays the game and the way he handles the media” said Steve Smith, the former Hawks All-Star who is an NBA TV analyst. “To top it all off is his love and passion for the game. It’s a treat to watch.”

James and Durant actually are friends. They worked out together last summer in James' hometown of Akron.

“I envisioned us getting to this point,” James said. “I was happy for him that he's able to get to the finals. I'm looking forward to going against him.”

Durant, however, said he didn't presume he'd make it to his first finals. He noted that the Heat were expected to repeat as East champs while Oklahoma City lost in five games to Dallas in the 2011 West finals. The Thunder broke through this year by defeating three recent NBA champions: the Mavericks, Lakers and Spurs.

Now Durant must get past James. The winner of the series earns his first championship and probably universal recognition as the league's top player, even if he doesn't necessarily want it.

“It's the Thunder versus the Heat,” Durant said. “It's not going to be a one-on-one matchup to win the series. It's going to be all about the team. It's going to be fun.”