The second of three season openers to the 2004 NBA season showcases the Sacramento Kings and the Dallas Mavericks in a rematch from the First Round of the 2004 NBA Playoffs. Sacramento finished the last season with a 55-27 record, earning the 4th seed in the West; they would defeat the Mavericks in 5 games in the first round before losing to the Minnesota Timberwolves in the semifinals in 7 games. Dallas would finish with a 52-30 record in the West, finishing 5th; as aforementioned, Dallas would be eliminated by Sacramento in 5 games in the first round of the 2004 NBA Playoffs.
