Tough to call, but . . .

With so many questions still waiting for answers and two teams — Utah and Boston — trying desperately not to keep their three first-round picks, we offer a mock draft fully aware that events in the next day or so could make a mockery of this forecast.

1. ORLANDO

Dwight Howard, 6-10, F, SW Atlanta Christian Academy

Emeka Okafor is a safer pick, but Howard has loads of potential and figures to develop a better-rounded game. He likes to pattern himself after MVP Kevin Garnett.

2. CHARLOTTE

Emeka Okafor, 6-10, C, UConn

GM and head coach Bernie Bickerstaff is hoping the Magic pass on Okafor, allowing him to make this shot-blocking machine the centerpiece of the expansion Bobcats.

3. CHICAGO

Ben Gordon, 6-2, G, UConn

Bold move picking a point guard for the third year in a row, but Gordon wowed the Bulls at workouts, plus they always can pair him in the backcourt with Kirk Hinrich.

4. L.A. CLIPPERS

Devin Harris, 6-3, G, Wisconsin

Many still expect the Clippers to take Shaun Livingston, who has more potential, but Harris is ready to help them now.

5. WASHINGTON

Luol Deng, 6-8, F, Duke

Powerful body and the ability to play inside and out override any concerns about his underwhelming athleticism.

6. ATLANTA

Shaun Livingston, 6-7, G, Peoria Central High

True point guards are hard to find, and those who see the whole floor from atop a 6-7 frame are almost nonexistent.

7. PHOENIX

Andre Iguodala, 6-7, G-F, Arizona

His breathtaking athleticism and overall game remind some of Scottie Pippen.

8. TORONTO

Pavel Podkolzine, 7-5, C, Varese (Italy)

Huge Russian with nimble feet could give Chris Bosh a hand up front. The problem is Podkolzine looks great in workouts but not so much in games.