Dirk Nowitzki had the highest PER in 2005-06, with a 28.1 rating.

Interpreted as:

best player efficiency rating with a minimum of 2000 minutes played per 82 team games by a player 2006

	NAME	PER	SEASON	TM	GP	MPG	PPG	RPG	APG	SPG	BPG	FGM	FGA	FG%	3PM	3PA	3P%	FTM	FTA	FT%	TS%	OREB	DREB	TPG	MIN	PTS	REB	AST	STL	BLK	TOV	PF	+/-
1	Dirk Nowitzki D. Nowitzki	28.1	2005-06	DAL	81	38.1	26.6	9.0	2.8	0.7	1.0	9.3	19.3	48.0	1.4	3.3	40.6	6.7	7.4	90.1	58.9	1.4	7.6	1.9	3,089	2,151	728	226	58	83	156	164	+509
2	LeBron James L. James	28.1	2005-06	CLE	79	42.5	31.4	7.0	6.6	1.6	0.8	11.1	23.1	48.0	1.6	4.8	33.5	7.6	10.3	73.8	56.8	0.9	6.1	3.3	3,361	2,478	556	521	123	66	260	181	+275
3	Kobe Bryant K. Bryant	28	2005-06	LAL	80	41.0	35.4	5.3	4.5	1.8	0.4	12.2	27.2	45.0	2.3	6.5	34.7	8.7	10.2	85.0	55.9	0.9	4.4	3.1	3,277	2,832	425	360	147	30	250	233	+320
4	Dwyane Wade D. Wade	27.6	2005-06	MIA	75	38.6	27.2	5.7	6.7	1.9	0.8	9.3	18.8	49.5	0.2	1.0	17.1	8.4	10.7	78.3	57.7	1.4	4.3	3.6	2,892	2,040	430	503	146	58	268	217	+485
5	Kevin Garnett K. Garnett	26.8	2005-06	MIN	76	38.9	21.8	12.7	4.1	1.4	1.4	8.2	15.7	52.6	0.1	0.4	26.7	5.2	6.4	81.0	58.9	2.8	9.9	2.4	2,957	1,656	966	308	104	107	180	206	+38
6	Elton Brand E. Brand	26.5	2005-06	LAC	79	39.2	24.7	10.0	2.6	1.0	2.5	9.6	18.2	52.7	0.0	0.0	33.3	5.6	7.2	77.5	58.0	3.0	7.0	2.2	3,099	1,953	790	208	81	201	173	227	+187
7	Allen Iverson A. Iverson	25.9	2005-06	PHI	72	43.1	33.0	3.2	7.4	1.9	0.1	11.3	25.3	44.7	1.0	3.1	32.3	9.4	11.5	81.4	54.3	0.6	2.6	3.4	3,103	2,377	232	532	140	10	248	121	-3
8	Gilbert Arenas G. Arenas	23.8	2005-06	WAS	80	42.3	29.3	3.5	6.1	2.0	0.3	9.3	20.9	44.7	2.5	6.8	36.9	8.2	10.0	82.0	58.1	0.7	2.8	3.7	3,384	2,346	280	484	161	25	297	286	+204
9	Paul Pierce P. Pierce	23.6	2005-06	BOS	79	39.0	26.8	6.7	4.7	1.4	0.4	8.7	18.5	47.1	1.4	4.0	35.4	7.9	10.3	77.2	58.2	1.0	5.7	3.5	3,084	2,116	530	375	107	34	273	223	-59
10	Shawn Marion S. Marion	23.6	2005-06	PHX	81	40.3	21.8	11.8	1.8	2.0	1.7	8.8	16.9	52.5	1.2	3.6	33.1	3.0	3.7	80.9	59.1	3.1	8.8	1.5	3,263	1,769	959	143	160	137	125	223	+412
11	Chauncey Billups C. Billups	23.4	2005-06	DET	81	36.1	18.5	3.1	8.6	0.9	0.1	5.2	12.5	41.8	2.3	5.2	43.3	5.7	6.4	89.4	60.2	0.5	2.6	2.1	2,925	1,495	252	699	71	8	170	160	+588
12	Steve Nash S. Nash	23.3	2005-06	PHX	79	35.4	18.8	4.2	10.5	0.8	0.2	6.8	13.4	51.2	1.9	4.3	43.9	3.3	3.5	92.1	63.2	0.6	3.6	3.5	2,796	1,489	333	826	61	12	276	120	+472
13	Chris Bosh C. Bosh	23.2	2005-06	TOR	70	39.3	22.5	9.2	2.6	0.7	1.1	7.8	15.5	50.5	0.0	0.2	0.0	6.8	8.3	81.6	58.5	2.9	6.3	2.2	2,751	1,572	647	181	50	79	157	209	-54
14	Tim Duncan T. Duncan	23.1	2005-06	SAS	80	34.8	18.6	11.0	3.2	0.9	2.0	7.2	14.8	48.4	0.0	0.1	40.0	4.2	6.7	62.9	52.3	2.9	8.1	2.5	2,784	1,485	881	253	70	162	198	219	+519
15	Pau Gasol P. Gasol	22.7	2005-06	MEM	80	39.2	20.4	8.9	4.6	0.6	1.9	7.5	14.9	50.3	0.0	0.2	25.0	5.3	7.7	68.9	55.5	2.4	6.5	2.9	3,135	1,628	713	371	46	153	235	184	+301
16	Ray Allen R. Allen	22.2	2005-06	SEA	78	38.7	25.1	4.3	3.7	1.3	0.2	8.7	19.2	45.4	3.4	8.4	41.2	4.2	4.6	90.3	59.0	0.9	3.3	2.4	3,022	1,955	332	286	105	16	188	151	-52
17	Chris Paul C. Paul	22.1	2005-06	NOK	78	36.0	16.1	5.1	7.8	2.2	0.1	5.2	12.1	43.0	0.6	2.3	28.2	5.1	6.0	84.7	54.6	0.8	4.3	2.3	2,808	1,258	400	611	175	6	183	218	-181
18	Carmelo Anthony C. Anthony	22	2005-06	DEN	80	36.8	26.5	4.9	2.7	1.1	0.5	9.5	19.7	48.1	0.5	1.9	24.3	7.2	8.9	80.8	56.3	1.5	3.4	2.7	2,941	2,122	394	216	88	42	218	229	+4
19	Zydrunas Ilgauskas Z. Ilgauskas	21.9	2005-06	CLE	78	29.3	15.6	7.6	1.2	0.5	1.7	5.8	11.4	50.6	0.0	0.1	0.0	4.1	4.9	83.4	57.6	3.1	4.4	2.0	2,283	1,217	591	91	38	136	155	280	+188
20	Vince Carter V. Carter	21.6	2005-06	NJN	79	36.8	24.2	5.8	4.3	1.2	0.7	8.3	19.2	43.0	1.6	4.6	34.1	6.1	7.6	79.9	53.6	1.7	4.1	2.7	2,906	1,911	462	338	94	53	213	235	+330
21	Michael Redd M. Redd	21.2	2005-06	MIL	80	39.1	25.4	4.3	2.9	1.2	0.1	8.5	19.0	45.0	2.0	5.2	39.5	6.3	7.1	87.7	57.4	1.0	3.3	2.1	3,130	2,028	342	229	95	5	170	157	+83
22	Tony Parker T. Parker	20.8	2005-06	SAS	80	33.9	18.9	3.3	5.8	1.0	0.1	7.8	14.2	54.8	0.1	0.5	30.6	3.2	4.5	70.7	58.4	0.5	2.8	3.1	2,715	1,510	261	460	83	4	249	161	+510
23	Andrei Kirilenko A. Kirilenko	20.7	2005-06	UTA	69	37.7	15.3	8.0	4.3	1.5	3.2	4.9	10.6	46.0	0.5	1.7	30.8	5.0	7.2	69.9	55.6	2.3	5.7	2.9	2,604	1,054	552	299	102	220	203	162	+39
24	Rashard Lewis R. Lewis	20	2005-06	SEA	78	36.9	20.1	5.0	2.3	1.3	0.6	6.9	14.8	46.7	1.8	4.7	38.4	4.5	5.5	81.8	58.5	1.4	3.6	1.8	2,876	1,568	390	182	102	50	141	191	-200
25	Mike James M. James	19.8	2005-06	TOR	79	37.0	20.3	3.3	5.8	0.9	0.0	7.3	15.5	46.9	2.1	4.8	44.2	3.6	4.3	83.7	58.3	0.6	2.7	2.6	2,925	1,604	262	460	72	3	206	214	-137