The Boston Celtics held the best record in the NBA as the calendar moved to 2024.

The Celtics were constructed to compete for a championship this season, and they’re 26-6 so far.

However, in the Western Conference, the Oklahoma City Thunder, a team that finished 34 games under.500 just two seasons ago and is now in the last stages of rebuilding, has also emerged as a contender.

The meeting between Boston and host Oklahoma City on Tuesday will put those two powerhouses against one other, with two winning streaks on the line.

The Celtics have won six straight games, their fourth five-game winning streak of the season. Boston has also won 11 of the last 12 games.

“I think the way our team is constructed, it makes things simple with the addition of Jrue (Holiday) and (Kristaps Porzingis),” Jaylen Brown, who plays for the Celtics, said. “So that’s a credit to the players; I believe we’ve improved.”

“I think credit goes to the front office for putting together a team that works well together, and then credit goes to the coaching staff for making sure we know where we’re supposed to be, seeing where the reads are supposed to be made, and making the game very clear for us.” I believe the coaching has been fantastic this year in ensuring that we see the game as it should be played.”

The acquisitions of Holiday (13.1 points, 6.6 rebounds, and 4.7 assists per game) and Porzingis (20.0 points, 7.2 rebounds) have aided Boston, as has the ongoing emergence of guard Derrick White.

White is averaging 17.0 points per game and 5.3 assists per game while shooting 49.1 percent from the field, both of which are career highs.

Holiday is expected to return to the Celtics after missing Sunday’s 134-101 win over San Antonio due to a right elbow strain.

The Thunder have won four straight games and seven of their last eight, and they enter Tuesday’s contest with the conference’s fewest defeats. This season, Oklahoma City is 22-9.

While Oklahoma City’s core of Shai Gilgeous-Alexander, Jalen Williams, and Chet Holmgren has performed admirably this season, third-year guard Josh Giddey has struggled.

Giddey, on the other hand, is coming off two great outings in wins against the Denver Nuggets and the Brooklyn Nets, in which he combined for 32 points on 14-of-26 shooting, 14 rebounds, and nine assists.

“He’s exactly doing what I expected,” Gilgeous-Alexander remarked of Giddey. “As I previously stated, every young player is given different looks and must adjust, especially early in their careers.” It was necessary for me to go through it. Josh did precisely what was expected of him: he learned from it, improved, and attacked it.”

The Thunder have been the best in the NBA in capitalizing on opponents’ mistakes, averaging 20.3 points off turnovers – 1.5 more than any other club.

Teams are averaging 14.5 points per game off turnovers against the Celtics, which is tied for second lowest in the NBA.

Oklahoma City forced only seven turnovers and converted them into four baskets in Sunday’s 124-108 win over Brooklyn.

The matchup on Tuesday is the first of two between the teams this season.