SACRAMENTO The Los Angeles Lakers can rightly call themselves winners ... for now.

With a 117-106 victory over the Sacramento Kings on Wednesday night, the Lakers finished the regular season at 42-40 and drew a rematch with the Phoenix Suns in the first round of the Western Conference playoffs. The series opens in Phoenix with games Sunday and Tuesday.

"We feel comfortable about playing them," Lakers coach Phil Jackson said.

"We think we know how to play them."

The Lakers had Phoenix on the brink in the first round last season before losing Games 5, 6 and 7. So even though the Lakers haven't been as strong this season and the Suns have been stronger, the Lakers will have additional motivation.

"That's the team that we wanted to play: the team we lost to," said Lakers forward Lamar Odom, who also noted: "We didn't finish it."

Because Golden State led early and by a lot in its game Wednesday night and eventually beat Portland the Lakers were in danger of dropping from seventh to eighth in the West seedings, which would've meant facing the league-leading Dallas with a loss to the Kings.

Sacramento cut the lead to four on two occasions in the fourth quarter, but the Lakers maintained control. And control was the one thing that Jackson wanted from his team in its warmup for the playoffs.

With the exception of Luke Walton (five turnovers), the Lakers met Jackson's pregame request of being careful with the ball the way they'll have to against the Suns. Walton got rolling late in the game to finish with 10 points meaning he, Odom (15 points) and Kwame Brown (17) all showed signs of offensive life going into the playoffs. A year ago, they were all asked to do more offensively in the paint against the Suns to score and slow tempo.

"We've got to focus on getting the ball inside all game long," Walton said of facing the Suns.

It helped that lottery-bound Sacramento offered little interior resistance, and the Lakers outrebounded the Kings, 47-30. The Lakers outscored Sacramento, 72, in the paint but Jackson cautioned that Amare Stoudemire's shot-blocking presence for Phoenix this season somewhat changes the Lakers' approach.

"We can't just go inside and go inside like we did last year," Jackson said, "and expect rewards."

Stoudemire, who missed the last postseason after knee surgery, told the Arizona Republic that a series this with the Lakers this time shouldn't be as tough: "We would take care of them pretty quick, hopefully, if everything goes as planned."

Said Bryant: "Well, we'll put his clairvoyance to the test."