#1 James Harden vs Philadelphia 27/01/2017

Stat Line: 51 Points, 13 Rebounds, 13 Assists, 2 Steals, 16/28 FG (.571)
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While it is arguable that Westbrook had a slightly better stat line, Harden was more efficient in terms of shooting and turnovers. This wasn't Harden's best performance of last season, that came on December 31st against the Knicks as mentioned before, with 53 Points, 17 Assists and 16 Rebounds which would have definitely topped the list had he done it a day later.
This one wasn't too bad though was it. Harden feasted on the Sixers, scoring or assisting 80 of the 123 points scored by Houston. He also came up big late in the game as Philly launched a comeback. Harden scored 17 in the Final 8 minutes of the game as the Rockets hung on to beat the Sixers 123-118 despite 32 points from Embiid. So, while Harden finished 2nd in the MVP voting last season, he does walk away with the best performance of the year.
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