DWIGHT HOWARD scored 24 points, Rashard Lewis added 22 and the Orlando Magic dealt the Boston Celtics their first loss of the season, 104-102 in Orlando on Sunday night.

Paul Pierce missed an off-balance jumper with time running out that could have forced overtime. Pierce finished with 28 points.

Two nights after surviving a challenge with a 92-91 win over Miami, the Celtics (8-1) lost despite shooting 53.3 percent from the field. The Magic countered by hitting 33-of-65 shots (50.8 percent).

It was the first time a team shot better than 50 percent against Boston, and the first time the Celtics trailed at the half and entering the fourth quarter.

Orlando was up as much as 20, but Boston chipped away in the third and fourth quarters. Mounting several small runs, the Celtics finally claimed their first lead — 88-87 — halfway through the fourth on consecutive 3’s by Eddie House and James Posey.

The Magic went cold early in the fourth, missing five of their first seven shots in the quarter and going four minutes without a field goal. Howard, swarmed reliably by two or three Celtic defenders on each touch, missed several free throws during the scoring drought.

But the Celtics missed easy buckets too, and Jameer Nelson hit two free throws to put Orlando ahead 101-97 with 1:28 left. Lewis appeared to ice it 1:13 later with two more foul shots, but Ray Allen, who struggled from the field all night, drained a 3 with 7.7 seconds left to draw Boston to 103-102.

Lewis made a free throw, Pierce’s shot bounced off the rim and Howard grabbed the rebound to seal the win.

Jameer Nelson had 18 points and six assists, Hedo Turkoglu had 16 points and six rebounds and Keith Bogans scored 10.

Allen had 19 for Boston and Rajon Rondo scored 18, while Kevin Garnett had 14 points and 11 rebounds.

The Celtics, off to their best start since a 10-0 beginning to the 1972-73 season, weren’t just winning, they were dominating. Except the Miami game and a three-point overtime win over Toronto, Boston had won each of its games by at least 11 points. The Celtics’ 15-point average margin of victory was a staggering six points better than the second-place Nuggets and Hornets.(SD-Agencies)