EL SEGUNDO The Lakers headed for Sacramento on Tuesday afternoon not knowing if their regular-season finale with the Kings would influence their final playoff position but also saying their approach wouldn't change if it did.

"We'd like to end the season with a winning record. It's as simple as that," said Phil Jackson, whose team takes a 41-40 record into tonight's game at Arco Arena. "I don't care if we're playing Dallas or Memphis. We'd still be out there trying to finish with a winning record.

"There's only been one team that went to the Finals with a (40-42) record, and that was Houston a number of years ago (1980-81). There've been a couple of teams that have been in the championship and won it (with) under 50 wins, but we'd like to improve on our record."

The Lakers can clinch the seventh spot and a first-round playoff meeting with Phoenix with a win tonight or a Golden State loss at Portland. If they lose and Golden State wins, they'd end up eighth and play Dallas in the first round.

"It doesn't matter to us either way," said Kobe Bryant. "It's going to be a huge challenge for us, no matter who we face. We just have to make sure we're ready."

Jackson said the team had begun preparations for both the Suns and Mavericks.

"I've got two different coaches assigned those two teams," he said, "so they're both prepared for whatever report we have on Thursday."

Even if seventh were locked up, said Bryant, the Lakers were unlikely to view tonight's game as some sort of tune-up for the postseason.

"You want to play hard and try to win every game," he said. "It's a game. It's a regular-season game. That's my mentality for it. I want to go out there and play hard and think about the playoffs when the time comes."

Added Kwame Brown, expected to remain in the lineup after his return Sunday against Seattle, "We've just got to win and try to get some momentum for the playoffs."

While Jackson said he'd likely lighten the minutes of his starters if the game didn't have playoff significance, Bryant made it clear that wouldn't be at his request.

"I'll never ask Phil to cut back my minutes or take me out," he said. "Never."

The point: Jackson wouldn't say who would start at point guard, although Jordan Farmar once again worked with the first team in practice.

"I really haven't made a decision," Jackson said. "(Mike) Bibby's been such a pain in the butt for us the last few years. We're just looking for a remedy and thinking about who could be our best defender out there on him."