Source: Detroit News

The NBA's offseason is still in full swing, but many of the big transactions have been completed in recent days. A couple teams have taken a step forward and a few have made puzzling steps back. Here are the winners and losers:

Winners

Miami Heat— The champs didn't make a huge splash but they didn't need to. Acquiring arguably the best shooter in NBA history (Ray Allen) to come off the bench while allowing Dwyane Wade to recover properly from knee surgery is one matter, but weakening your biggest conference rival in the same transaction (Boston) is a win-win-win.

Signing F Rashard Lewis to back up both forward positions gives them more depth and versatility, which is bad news for the rest of the league. The signings take pressure off Mike Miller and Shane Battier, who limped through the playoffs last year before coming up big in the Finals. Getting Allen, though, adds more fire to a white-hot rivalry and gives the Heat a solidified bench.

Los Angeles Clippers — No, all-world G Chris Paul didn't sign a long-term extension and inexplicably, they kept Vinny Del Negro on as coach despite a star-studded market of free-agent coaches, but they've filled some holes.

Re-signing veteran G Chauncey Billups, provided he's healthy, will be one of the most underrated moves of the offseason and they locked up cornerstone F Blake Griffin, whose torn meniscus should be healed by October, to a max extension. They traded for F Lamar Odom, who should be rejuvenated being back in Los Angeles, and picked up F Grant Hill, who still has something left in the tank.

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