The Miami Heat will take on the Houston Rockets in a cross-conference contest. It's time to continue our NBA odds series and make a Heat-Rockets prediction and pick for this New Year's Eve showdown in Houston.

These teams have had drastically different seasons. Miami has earned a 22-13 record on the season, which is good enough to place them in the fourth seed in the Eastern Conference. Head coach Erik Spoelstra's squad has won eight of their last 10 contests, and now they face a team that's in an opposite situation.

Houston currently sits toward the bottom of the league with a 10-25 record and has lost eight of its last 10 contests. It has been a tough year for the Rockets, which might not change here, but this game could be much more interesting than it seems because of the roster situations.

Here are the odds for the Heat-Rockets game, courtesy of FanDuel.

NBA Odds: Heat-Rockets Odds

Miami Heat: -5 (-110)

Houston Rockets: +5 (-110)

Over: 218.5 (-110)

Under: 218.5 (-110)

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Why The Heat Could Cover The Spread

Normally, there's a huge talent gap between these two teams. Unfortunately, the Heat are dealing with a monster outbreak of COVID that has crippled their roster. Even star forward Jimmy Butler is questionable for this game with an ankle injury. The good news is Kyle Lowry is set to return from protocols. If Butler joins Lowry in the lineup, the star power of those two could be enough to carry the Heat to a victory against an incredibly poor Rockets team.

Miami has been one of the best teams at covering the spread throughout this season. They own a 19-16 record against the spread on the year and a 10-9 record ATS when they play on the road. The Rockets have unsurprisingly been poor at covering, as shown by their 16-18-1 record against the spread. Houston is also 7-8 ATS when playing at home.

Why The Rockets Could Cover The Spread

Houston won't be playing the normal Miami Heat in this game, though the Heat have figured out how to win plenty of games this while missing numerous key players. Miami's starting five could look something like Kyle Lowry, Tyler Herro, Jimmy Butler, Caleb Martin, and Omer Yurtseven. That's a best-case scenario, as Butler's status is still up in the air for this game because of that ankle issue. A best-case scenario that includes starting Caleb Martin and Omer Yurtseven isn't exactly ideal.

It's hard to formulate an argument using statistics from the Heat, as those stats are essentially irrelevant in this game. Butler, Lowry, and Herro will all be forced to play upwards of 40 minutes in this contest because of the lack of depth. Fatigue will certainly play a factor in a game where the Heat will likely have just above the minimum amount of players available.

The Rockets will be missing a few role players due to health and safety protocols, but their injury report is nothing like the Heat's long list. Christian Wood and his Houston teammates could surprise Miami.

Final Heat-Rockets Prediction and Pick

This is a relatively easy pick. Trusting the Heat, even with their superior coaching and culture, is insane. They're missing far too many players to ever confidently lock in as a favorite. Take the Rockets to cover in this one.

Final Heat-Rockets Pick: Houston Rockets: +5 (-110)