Seventeen years ago, then-Los Angeles Lakers head coach Phil Jackson said teams must win 40 regular-season games before losing 20 games to be seen as elite. The 2007-08 Lakers started 40-17, finished 57-25 and advanced to the NBA Finals, losing just three playoff games against Western Conference foes. They then lost to the Boston Celtics — which hit 40 wins before their 10th defeat.
The Oklahoma City Thunder secured its first Finals appearance in 13 years with a 124-94 Game 5 win over the Minnesota Timberwolves on Wednesday. Oklahoma City met the 40-20 rule in the regular season handily, destroying the Phoenix Suns 140-109 on Feb. 5 to improve to 40-9.
Almost four months later, the Thunder still has not lost 20 total games.
The Thunder racked up a franchise-record 68 regular-season wins, setting league records for point differential (+1,055) and double-digit wins (54). It has gone 12-4 with a +10.8 average point differential in the playoffs, maintaining dominance despite tougher opposition. Seven of those postseason wins came by 10 or more points — all in Paycom Center.
Only the 1995-96 Chicago Bulls, 1996-97 Bulls and 2015-16 Golden State Warriors also won 80 games before the Finals. Last year's Celtics finished with an 80-22 cumulative record after bludgeoning the Dallas Mavericks in a five-game championship series.
Jackson's rule, while perhaps arbitrary, has been an accurate barometer for most title winners. Since the NBA introduced the 3-point line in the 1979-80 season, 41 of 45 champions met the 40-20 criteria. The exceptions: 1994-95 Houston Rockets, 2003-04 Detroit Pistons, 2005-06 Miami Heat and 2020-2021 Milwaukee Bucks.
Neither potential Eastern Conference winner secured 40 wins before 20 losses. The Indiana Pacers, which currently leads the Eastern Conference Finals 3-2 over the New York Knicks, improved to 40-29 with an overtime home win against the Brooklyn Nets on March 20. The Knicks narrowly missed the requirement, beating the Heat in overtime on March 2 after suffering their 20th loss three games earlier.
The Pacers host the Knicks in Game 6 tomorrow at 7 p.m. CST. If New York wins, Game 7 tips off this Monday, June 2 at 7 p.m. CST.
The Thunder welcomes either opponent to Paycom Center for Game 1 of the Finals on Thursday, June 5 at 7:30 p.m. CST.
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