It's 'United v Chelsea' Stateside and TV ratings are expected to go through the roof

A  marketing man's dream. After a 21-year wait, the teams' legendary Finals rivalry will be renewed tonight as they head to the TD Banknorth Garden arena here for the first of a possible seven-game series.

Cheeky boy: David Beckham has a quick peek

TV ratings in the States are expected to go through the roof - a huge relief after San Antonio Spurs' whitewashing of Cleveland Cavaliers a year ago attracted an all-time low average audience of just 9.3 million viewers, a 27 per cent drop from 2006.

The Lakers were the first side to claim their place in the end-of-season jamboree, clinching the Western Conference last Thursday with a 4-1 series romp over reigning champions San Antonio.

They were inspired by an outstanding final 39-point effort from shooting guard Kobe Bryant, one of the few Stateside superstars to enjoy celebrity on both sides of the Atlantic.

The Celtics joined them after wrapping up a 4-2 Eastern Conference Finals triumph against the Detroit Pistons the following night. 'This means everything to Boston fans,' said Celtics star Paul Pierce, the six-time NBA All-Star player.

'It's pretty much what got me started in basketball, growing up in Los Angeles and watching the Lakers and Celtics.

'I think that rivalry really revolutionised basketball and now I'm a part of it.'

The Celtics won all six of their Finals meetings with the Lakers in the Sixties, only to see the tide turn two decades later as Los Angeles won two of their three clashes, including the last time they met in 1987.

Lakers assistant coach Kurt Rambis, who played for the team in the finals of 1984, 1985 and 1987, said: 'It brings back a lot of good memories because it was two great teams at a great time of NBA basketball.

'Two teams that were loaded with talent, the greatest possible competitive environment'.

The Lakers won three straight titles from 2000 to 2002, but the Celtics underachieved until the inspirational signing of Kevin Garnett last summer.

The 6ft 11in power forward has revitalised the side both on and off the court since joining from Minnesota Timberwolves.

Current form fails to dash the prospect of one of the most dramatic NBA Finals for years as the teams go in search of the Larry O'Brien trophy.

The sides met twice in the regular season at the end of last year, with the Celtics winning 107-94 at home in November and then 110-91 at the Staples Center in LA.

However, Lakers fans, who now include David Beckham, ogling cheerleaders and all, hope their side have peaked at the right time.

They enjoyed the more impressive route to the Finals, needing only 15 play-off matches to get there. The Celtics needed five more.

Boston, we have tip-off.

The NBA Finals will be shown live on Five.