Kobe Bryant had the most games with 40+ points in 2005-06, with 27 games.

Interpreted as:

most 40 or more point games by a player in 2006

	NAME	GP	PTS	SEASON	TM	MPG	PPG	RPG	APG	SPG	BPG	FGM	FGA	FG%	3PM	3PA	3P%	FTM	FTA	FT%	TS%	OREB	DREB	TPG	MIN	REB	AST	STL	BLK	TOV	PF	+/-
1	Kobe Bryant K. Bryant	27	1,241	2005-06	LAL	41.8	46.0	6.1	3.4	2.0	0.3	15.2	31.8	47.8	3.2	7.8	41.2	12.3	14.2	86.5	60.4	1.3	4.8	2.9	1,129	164	91	55	7	77	87	+182
2	Allen Iverson A. Iverson	15	649	2005-06	PHI	45.3	43.3	4.5	8.6	1.9	0.1	15.0	29.0	51.7	1.3	3.8	35.1	11.9	13.9	86.1	61.6	0.8	3.7	3.4	679	68	129	28	1	51	29	+54
3	Gilbert Arenas G. Arenas	11	475	2005-06	WAS	42.2	43.2	3.5	6.1	2.4	0.2	13.0	23.9	54.4	4.2	8.9	46.9	13.0	15.4	84.6	70.4	0.9	2.5	4.6	464	38	67	26	2	51	35	+57
4	LeBron James L. James	10	461	2005-06	CLE	44.7	46.1	7.4	7.3	1.8	0.6	16.3	28.4	57.4	2.7	6.3	42.9	10.8	13.2	81.8	67.4	1.0	6.4	3.2	447	74	73	18	6	32	27	+64
5	Vince Carter V. Carter	5	224	2005-06	NJN	41.5	44.8	7.2	3.2	1.4	0.2	14.6	27.8	52.5	4.0	7.2	55.6	11.6	14.6	79.5	65.5	2.4	4.8	3.2	208	36	16	7	1	16	14	+42
6	Joe Johnson J. Johnson	4	162	2005-06	ATL	47.3	40.5	2.8	9.0	1.3	0.0	15.8	25.0	63.0	4.5	6.0	75.0	4.5	4.8	94.7	74.8	1.0	1.8	3.8	189	11	36	5	0	15	14	+7
7	Mike Bibby M. Bibby	4	168	2005-06	SAC	46.6	42.0	2.8	4.3	0.5	0.0	14.5	27.3	53.2	5.3	10.3	51.2	7.8	8.5	91.2	67.8	0.0	2.8	2.3	187	11	17	2	0	9	12	+7
8	Dwyane Wade D. Wade	4	167	2005-06	MIA	43.6	41.8	6.8	7.0	2.8	0.5	15.0	26.0	57.7	1.0	3.0	33.3	10.8	13.3	81.1	65.6	1.8	5.0	3.5	174	27	28	11	2	14	12	+18
9	Carmelo Anthony C. Anthony	4	170	2005-06	DEN	43.2	42.5	7.8	2.3	2.5	1.0	14.5	27.3	53.2	0.8	1.8	42.9	12.8	14.5	87.9	63.2	3.0	4.8	4.3	173	31	9	10	4	17	16	+36
10	Paul Pierce P. Pierce	4	176	2005-06	BOS	44.8	44.0	6.5	4.8	2.0	0.8	14.0	27.3	51.4	2.5	6.0	41.7	13.5	17.8	76.1	62.7	0.3	6.3	4.3	179	26	19	8	3	17	16	-7
11	Jason Richardson J. Richardson	3	126	2005-06	GSW	40.8	42.0	5.3	3.7	1.7	0.7	15.7	26.0	60.3	5.0	9.3	53.6	5.7	9.0	63.0	70.1	1.3	4.0	2.0	122	16	11	5	2	6	6	-2
12	Michael Redd M. Redd	3	125	2005-06	MIL	43.2	41.7	6.7	3.7	1.0	0.0	13.0	22.7	57.4	3.7	6.0	61.1	12.0	13.3	90.0	73.0	1.7	5.0	2.0	130	20	11	3	0	6	12	+4
13	Tracy McGrady T. McGrady	2	84	2005-06	HOU	38.7	42.0	8.5	4.0	0.5	0.5	17.0	32.5	52.3	2.5	6.0	41.7	5.5	6.0	91.7	59.8	0.5	8.0	4.0	77	17	8	1	1	8	5	+18
14	Rashard Lewis R. Lewis	2	86	2005-06	SEA	45.3	43.0	6.5	2.0	1.0	1.0	12.0	19.5	61.5	3.5	5.5	63.6	15.5	18.0	86.1	78.4	1.5	5.0	2.5	91	13	4	2	2	5	7	+26
15	Richard Jefferson R. Jefferson	1	40	2005-06	NJN	38.6	40.0	11.0	3.0	1.0	0.0	13.0	19.0	68.4	3.0	6.0	50.0	11.0	15.0	73.3	78.1	2.0	9.0	1.0	39	11	3	1	0	1	2	+21
16	Pau Gasol P. Gasol	1	44	2005-06	MEM	45.4	44.0	9.0	3.0	1.0	2.0	17.0	28.0	60.7	0.0	0.0		10.0	12.0	83.3	66.1	1.0	8.0	4.0	45	9	3	1	2	4	1	0
17	Gerald Wallace G. Wallace	1	41	2005-06	CHA	42.9	41.0	8.0	4.0	3.0	2.0	17.0	22.0	77.3	0.0	1.0	0.0	7.0	11.0	63.6	76.4	3.0	5.0	1.0	43	8	4	3	2	1	3	+16
18	Charlie Villanueva C. Villanueva	1	48	2005-06	TOR	46.0	48.0	9.0	3.0	1.0	0.0	20.0	32.0	62.5	6.0	11.0	54.5	2.0	3.0	66.7	72.0	4.0	5.0	3.0	46	9	3	1	0	3	4	-6
19	Dirk Nowitzki D. Nowitzki	1	51	2005-06	DAL	40.8	51.0	9.0	5.0	2.0	1.0	16.0	24.0	66.7	3.0	4.0	75.0	16.0	17.0	94.1	81.0	3.0	6.0	5.0	41	9	5	2	1	5	3	+3
20	Mike Miller M. Miller	1	41	2005-06	MEM	41.2	41.0	4.0	0.0	0.0	0.0	15.0	24.0	62.5	5.0	12.0	41.7	6.0	6.0	100.0	77.0	0.0	4.0	2.0	41	4	0	0	0	2	1	+24
21	Shawn Marion S. Marion	1	44	2005-06	PHX	43.0	44.0	15.0	0.0	4.0	3.0	15.0	22.0	68.2	4.0	7.0	57.1	10.0	10.0	100.0	83.3	7.0	8.0	2.0	43	15	0	4	3	2	3	+7
22	Elton Brand E. Brand	1	44	2005-06	LAC	44.8	44.0	9.0	2.0	2.0	2.0	17.0	26.0	65.4	0.0	0.0		10.0	10.0	100.0	72.4	2.0	7.0	4.0	45	9	2	2	2	4	4	-2
23	Ray Allen R. Allen	1	42	2005-06	SEA	51.1	42.0	6.0	3.0	2.0	1.0	14.0	28.0	50.0	8.0	16.0	50.0	6.0	7.0	85.7	67.6	2.0	4.0	3.0	51	6	3	2	1	3	1	-8
24	Richard Hamilton R. Hamilton	1	40	2005-06	DET	41.9	40.0	2.0	2.0	0.0	0.0	13.0	25.0	52.0	1.0	2.0	50.0	13.0	14.0	92.9	64.2	0.0	2.0	2.0	42	2	2	0	0	2	1	+18