The Miami HEAT’s 88-86 Game Three win last night has put the team in a situation that has happened 11 times since the league changed the NBA Finals to the 2-3-2 format. Each team that has gone up 2-1 through three games after the series was tied at one a piece has gone on to win the NBA Finals.

Despite being in the driver’s seat, HEAT coach Erik Spoelstra says everyone should tap the breaks before getting too far ahead of themselves.

“It’s just one,” Spoelstra said. “We’re not going to make it more than what it is. We have two wins under our belt. We have to try to be greedy and get another one. But there isn’t going to be anything easy that comes in this series for either team.”

The HEAT find themselves in this enviable situation against a Dallas Mavericks team that rolled through the Western Conference playoffs because they are clicking on all cylinders and playing to their strengths.

Defense, something Miami has hung it’s hat on all season long, is the main reason this team finds itself two wins away from a title. The HEAT have held Dallas, whom LeBron James calls the “best offense” Miami has faced this season, to 86 points or less in two of the first three contests of these Finals — both HEAT victories.

Indicative of the type of defense the HEAT have smothered their opponents with throughout the season was the way Miami closed out Game Three. Udonis Haslem, who did such a great job defending Dirk Nowitzki in the 2005-2006 NBA Finals, had his number called once again and responded to the challenge. With four seconds left and Dallas down 88-86, Nowitzki tried to create separation at the elbow but found a pestering Haslem right in his grill.

Haslem forced Nowitzki into a fade away shot that ricocheted off the rim, giving Miami the win.

“He’s a tough cover,” Haslem said. “A tough cover for anybody… Awkward shots are good shots for him. For somebody else [Nowitzki's final shot in regulation] could be a bad shot. Even when he shoots an awkward shot, you kind of hold your breath because he’s capable of making those shots on a regular basis.”

{AUTHOR_BOX}Another reason Miami finds themselves up 2-1 in these NBA Finals is the way they relentlessly attacked the basket throughout Game Three. LeBron James and Dwyane Wade took turns dicing up the Mavericks’ perimeter defense as the duo got into the lane at will and displayed some spectacular finishes at the rim.

When the dust was settled, the HEAT had accumulated a hand full of highlight reel dunks and scored nearly half of their total points (40) in the paint for the contest.

“Well our team is an attack team,” James said. “We’re at our best when we get points in the paint. It starts with me, [Wade] and [Bosh]. Tonight we did that, we had 40 points in the paint and that’s when we’re at our best…

“We’re a desperate basketball team and that’s how we approach every game.”

The head of the snake for Miami over the first three games against Dallas, the 2006 NBA Finals MVP Wade has averaged 29 points per game this series on over 56.5 percent shooting. Wade has dropped 36 and 29 points over the last two games respectively and he has become the HEAT’s go-to-guy on the offensive end. This to go along with being one of the team’s best defenders, as evidenced by his vicious block on Jason Terry and subsequent soar down the court for a dunk in Game Three.

Like his head coach, Wade already has his sights set on Game Four.

“Personally, I’ve moved on from this win already,” Wade said. “I feel like we did nothing but get home court advantage back. But the next game is a big game so we’ve got to bring our hard hats and understand that it’s going to be tougher to win that game than it was to win this one. But I believe in this team and if anyone can do it I believe that we can.”

Even with the major stastic behind it’s believed inevitability and all the reasons fueling that belief that Miami will go on to win it’s second title in the past six seasons; Dallas still has two straight games to play at home to go along with a track record of extreme resiliency this postseason. The Mavericks win those contests and they’re right back in the driver’s seat up 3-2 heading to South Beach.

That’s easier said than done of course but Nowitzki, who is desperately seeking his first NBA Title, believes Dallas must win Tuesday or face the consequences of another hollow Finals appearance.

“Like I said, this is a tough loss, and it’s basically a must-win situation on Tuesday,” Nowitzki said. “We can’t go down 3-1.”

Game Four is Tuesday night at 9 p.m. EST and can be seen nationally on ABC.