When is the last time we saw a team in the NBA nearly mathematically eliminated from the playoffs at All-Star break? With an embarrassing 4-48 record, the dreadful New Jersey Nets are almost there.

With 32 games left on their schedule and sitting about 22 games behind the No. 8 seed Miami Heat, the players should be considering dusting off their golf clubs and getting ready for summer.

Nothing like having a record-setting season including owning the worst start in NBA history. The Nets started out 0-16 then fired their head coach Lawrence Frank. That didn’t seem to help much as the team lost their next two games to set a record for the worst start in NBA history, 0-18.

Since then the team has continued to struggle to hit the net and have gone 4-31. Yeah I know, that’s about as bad as it can get . . . or is it?

Last night after a storm dumped more than a foot of snow on the Jersey area, only 1,016 fans were able to make it to the IZOD Center to watch their team hit just 39.2% of their shots from the field and drop another one into the loss column.

With just a few rows of seats occupied, the arena had the aura of a high school game being played in an NBA arena and the lack of performance by the Nets didn’t help the scenario much either.

Normally the Bitch-Slaps in this column contain a few backhanders and can be heard in the other room but not wanting to haul off and backhand a franchise when their asses are dragging this far down in the dirt, we’ll deliver a single open-handed SLAP!

And on a final note, hats off to those faithful fans for showing their support to the NBA’s most dreadful show on court.