Wilt Chamberlain has the most games with 40+ points in a season, with 63 games in 1961-62.

Interpreted as:

most 40 or more point games by a player in NBA season

	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	Wilt Chamberlain W. Chamberlain	63	3,434	1961-62	PHI	48.7	54.5	25.8	2.4			21.7	42.0	51.8				11.0	17.6	62.5	54.8				3,069	1,628	152				102
2	Wilt Chamberlain W. Chamberlain	52	2,692	1962-63	SFW	48.6	51.8	24.9				21.1	39.2	53.8				9.6	15.7	61.2	56.2				2,528	1,294					87
3	Michael Jordan M. Jordan	37	1,690	1986-87	CHI	41.4	45.7	5.5	4.2	3.0	1.7	16.4	31.2	52.5	0.1	0.8	12.9	12.8	14.5	88.3	60.7	2.3	3.2	3.4	1,531	204	156	111	64	124	108
4	Wilt Chamberlain W. Chamberlain	35	1,661	1960-61	PHI	48.0	47.5	27.1				19.7	35.5	55.4				8.1	15.6	51.8	56.0				1,680	950					54
5	Wilt Chamberlain W. Chamberlain	32	1,493	1963-64	SFW	47.4	46.7	22.4	5.3			18.9	35.1	53.9				8.8	15.8	55.8	55.5				1,518	717	168				78
6	Wilt Chamberlain W. Chamberlain	32	1,449	1959-60	PHI	47.8	45.3	29.6	2.1			18.3	36.3	50.5				8.6	14.5	59.1	53.0				1,530	947	67				68
7	James Harden J. Harden	28	1,317	2018-19	HOU	39.6	47.0	8.1	7.5	2.4	1.0	13.7	29.1	47.1	6.3	15.9	39.6	13.4	14.9	89.7	66.0	1.3	6.9	5.8	1,109	228	211	68	28	161	91	+242
8	Rick Barry R. Barry	28	1,291	1966-67	SFW	43.8	46.1	9.6	4.1			16.6	34.7	48.0				12.8	14.4	88.9	56.2				1,227	270	114				95
9	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
10	Wilt Chamberlain W. Chamberlain	25	1,177	1964-65	TOT		47.1	23.7	3.0			19.9	37.8	52.6				7.3	15.8	46.2	52.6					592	74				48
11	Elgin Baylor E. Baylor	23	1,024	1962-63	LAL		44.5					17.1						10.3	12.2	85.0											76
12	Michael Jordan M. Jordan	22	1,007	1989-90	CHI	41.8	45.8	7.5	5.5	3.1	0.7	17.0	29.5	57.9	1.4	3.4	41.3	10.3	11.7	87.6	66.1	2.0	5.5	2.4	920	165	120	69	16	52	68
13	James Harden J. Harden	21	977	2019-20	HOU	38.9	46.5	7.7	7.8	1.8	1.1	13.5	27.9	48.3	6.5	15.4	42.0	13.1	14.8	88.7	67.6	1.3	6.4	4.5	817	162	163	38	24	95	70	+267
14	Bob McAdoo B. McAdoo	21	932	1974-75	BUF		44.4	15.6	2.3			17.3	29.3	59.0				9.8	11.9	82.7	64.3					327	48
15	Elgin Baylor E. Baylor	21	984	1960-61	LAL		46.9	22.2				17.2						12.4	15.4	80.5						467					84
16	Kobe Bryant K. Bryant	19	843	2002-03	LAL	42.8	44.4	5.2	4.0	2.2	0.8	15.8	32.3	48.9	2.9	6.1	48.7	9.8	11.5	85.8	59.5	0.5	4.6	3.4	814	98	76	41	15	65	46	+185
17	Kareem Abdul-Jabbar K. Abdul-Jabbar	19	861	1971-72	MIL		45.3	17.7	5.0			18.2	29.9	60.7				9.0	12.1	74.3	64.3					337	95
18	Russell Westbrook R. Westbrook	18	835	2016-17	OKC	37.3	46.4	10.4	8.8	1.6	0.1	15.2	31.2	48.8	4.1	10.3	40.0	11.8	13.8	85.9	62.2	1.4	9.1	5.3	671	188	159	28	2	96	42	+73
19	Kobe Bryant K. Bryant	18	882	2006-07	LAL	45.6	49.0	7.2	4.4	1.3	0.7	16.2	30.9	52.3	3.6	7.3	49.2	13.1	15.2	86.1	65.2	1.4	5.8	2.9	822	129	79	24	12	53	53	+133
20	Michael Jordan M. Jordan	18	843	1987-88	CHI	41.1	46.8	4.8	6.4	3.3	1.9	17.7	28.9	61.2	0.1	0.9	5.9	11.4	13.3	86.2	67.4	1.6	3.2	2.8	740	86	116	60	35	50	60
21	George Gervin G. Gervin	18	787	1979-80	SAS	40.8	43.7	4.8	2.8	1.8	1.0	17.6	29.8	59.0	0.7	1.8	39.4	7.9	9.7	81.1	64.2				734	87	50	33	18		41
22	Nate Archibald N. Archibald	18	804	1972-73	KCO	48.3	44.7	3.3	11.2			17.1	31.4	54.5				10.4	11.9	87.9	61.0				869	59	201				50
23	Wilt Chamberlain W. Chamberlain	18	843	1965-66	PHI	46.9	46.8	25.7	4.3			19.1	32.3	59.2				8.6	15.1	57.2	60.2				844	462	78				36
24	Allen Iverson A. Iverson	17	761	2000-01	PHI	45.1	44.8	4.1	4.1	2.8	0.4	16.1	31.8	50.5	2.1	4.9	42.2	10.6	12.4	85.7	60.1	1.0	3.1	3.5	767	69	69	47	6	60	39	+143
25	George Gervin G. Gervin	16	711	1981-82	SAS	40.7	44.4	5.8	3.1	1.3	0.5	17.8	30.8	57.7	0.3	0.6	40.0	8.7	9.8	88.5	63.4			2.7	651	92	50	20	8	43	39