Dirk Nowitzki led Dallas with 16 points and had a team-high six rebounds compared to 22 boards for Reggie Evans of the Nets, who outrebounded the Mavericks 45-34.
Smith averaged 18.1 points, the second-highest rate on the team, and 5.3 rebounds.
UConn freshman Breanna Stewart, the game's Most Outstanding Player, missed the first meeting between the two teams but hardly missed anything Tuesday, pouring in a team-high 23 points and grabbing nine rebounds.
"It was good, especially against this team, " said James, who had seven rebounds and six assists.
Luol Deng bounced back from a poor opener with 15 points and 10 rebounds for the Bulls, who became the first team to win a road game this postseason.
He also grabbed seven rebounds to go along with five assists, keeping his team close for long stretches by contorting his body for acrobatic layups and off-balance jumpers.
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But the rest of the team combined for 31 points, 11 from Shane Battier, and 15 rebounds.
The Rams run a motion offense that's tough to defend, grab rebounds by the dozens, and are a savvy, veteran team that doesn't turn the ball over.
Their calling card is being smaller, faster, and cagier than the other teams, and they get their biggest advantages from stealing passes, rebounds, loose balls, and dunking spectacularly before the other team knows what happened.
On his team, he led the way in assists and tied for the lead in rebounds.
The team has crumbled on the court without the player who led them in points, rebounds, assists, steals and blocks the past two seasons.
Kevin Garnett had 16 points and 18 rebounds for the Celtics, who need two victories to become the first NBA team to overcome a 3-0 deficit to win a series.
"No disrespect, but we know that we are a better team than Michigan State, " the high-flying forward said after scoring three points, grabbing six rebounds and blocking four shots.
His offensive prowess is nearly non-existent and his averages of 8.1 points and 8.2 rebounds per game were bolstered by the fact he played for a young, identity-lacking Sacramento Kings team last season.
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