NEW YORK - Perhaps no player better embodied the 76ers' frustration last night than power forward Elton Brand, who banged, sprinted, and worked - yet finished with very little to show for that effort.

And so it went with the Sixers, who lost their preseason finale, 110-88, to the New Jersey Nets at Carnesecca Arena on the St. John's University campus in Queens: They tried mightily to run their Princeton offense, but just never found themselves aboard the same train.

Brand scored 11 points - 10 in the third quarter - and had eight rebounds. He was the leading scorer among the Sixers' starters. Forward Rodney Carney scored a team-high 13, all in the second half, and reserve forward Jason Smith added 12 points.

Terrence Williams, the Nets' high-flying rookie, led his team with 23 points.

After the game, Sixers coach Eddie Jordan said he preferred to look at the preseason as a whole, and said it has been a successful one, considering how much offense he has installed.

"If you look at the entire picture - not just tonight - there was a lot of improvement," Jordan said, adding about last night: "I wasn't concerned about the score."

The coach said, "It got to a point where I wanted to see Rodney play, see Primoz [Brezec] play . . . and get our main guys out."

"There was a lot to get done this preseason," said swingman Andre Iguodala, who scored seven points. "Guys are making sacrifices to get things done."

The Sixers finished their eight tune-up games with a 5-3 record; they open the regular season Wednesday at the Orlando Magic.

"Everybody is refocused now and ready for the season," Iguodala said.

On one play midway through the third quarter, Brand faced Nets forward Yi Jianlian, put the ball between Yi's legs, then missed a 15-footer. A second later, Yi drove the right baseline for an and-one slam, the foul committed by Brand.

With the free throw, the Nets extended their lead to 62-43, their largest at that point.

Brand's missed jumper was the play the Sixers couldn't convert; Yi's was the one the Nets could.

The Nets' lead reached 26 points - 92-66 - midway through the fourth quarter.

Carney is back. Carney, who missed the first seven games of the preseason with a strained left hamstring, made his 2009-10 Sixers debut at the start of the third quarter.

No Harris. The Nets were missing their leading scorer from last season, point guard Devin Harris, who did not play because of a strained right groin.