It really depends on the game. I have to admit, since the Timberwolves have missed the playoffs for three straight years I've become less and less glued to the TV during the NBA Playoffs. A lot of it has to do with me doing other things but you have to contribute part of it with the fact that I don't have any high interest in the teams playing.
However, I watched the Golden State/Dallas series very intently due to me being a big time Dallas hater. I'm interested in the Pistons due to the connections they have to the Timberwolves (Billups and Saunders) but other than those two examples I don't really watch much playoff basketball anymore. When the conference Finals roll around I'll pay a lot more attention to it but the drama really isn't there right now for the NBA. I'm a guy who usually prides himself on saying it isn't all about star power but maybe it is. Lebron James is the only true star left in the playoffs and he isn't big enough to grasp the country in NBA fever.
After some reflection with this post, I guess I have to say that I'm less interested in the playoffs when my team isn't in it. It use to be different, when the Timberwolves would always lose in the first round I'd still watch the other rounds just as intently but as I've grown up I guess I've become less and less dependant on the NBA. I work a lot of nights now so I don't get home until around 10pm anyways, when a lot of the games are over or ending. Yeah...I have a lot of excuses lined up.
