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

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most 40 points games in season
Interpreted as:
most 40 or more points games by a player in season
1961-62Chamberlain1962-63Chamberlain1986-87Jordan1960-61Chamberlain1963-64Chamberlain1959-60Chamberlain2018-19Harden1966-67Barry2005-06Bryant1964-65Chamberlain1962-63Baylor1989-90Jordan2019-20Harden1974-75McAdoo1960-61Baylor2002-03Bryant1971-72Abdul-Jabbar2016-17Westbrook2006-07Bryant1987-88Jordan1979-80Gervin1972-73Archibald1965-66Chamberlain2000-01Iverson1981-82Gervin63523735323228282725232221212119191818181818181716
NAMESEASONTMGPPTSMPGPPGRPGAPGSPGBPGTPGFGMFGAFG%3PM3PA3P%FTMFTAFT%MINREBASTSTLBLKTOVPF+/-
Wilt ChamberlainWilt Chamberlain1961-62PHIPHI633,43448.754.525.82.421.742.051.811.017.662.53,0691,628152102
Wilt ChamberlainWilt Chamberlain1962-63SFWSFW522,69248.651.824.921.139.253.89.615.761.22,5281,29487
Michael JordanMichael Jordan1986-87CHICHI371,69041.445.75.54.23.01.73.416.431.252.50.10.812.912.814.588.31,53120415611164124108
Wilt ChamberlainWilt Chamberlain1960-61PHIPHI351,66148.047.527.119.735.555.48.115.651.81,68095054
Wilt ChamberlainWilt Chamberlain1963-64SFWSFW321,49347.446.722.45.318.935.153.98.815.855.81,51871716878
Wilt ChamberlainWilt Chamberlain1959-60PHIPHI321,44947.845.329.62.118.336.350.58.614.559.11,5309476768
James HardenJames Harden2018-19HOUHOU281,31739.647.08.17.52.41.05.813.729.147.16.315.939.613.414.989.71,109228211682816191+242
Rick BarryRick Barry1966-67SFWSFW281,29143.846.19.64.116.634.748.012.814.488.91,22727011495
Kobe BryantKobe Bryant2005-06LALLAL271,24141.846.06.13.42.00.32.915.231.847.83.27.841.212.314.286.51,129164915577787+182
Wilt ChamberlainWilt Chamberlain1964-65TOT251,17747.123.73.019.937.852.67.315.846.25927448
Elgin BaylorElgin Baylor1962-63LALLAL231,02444.517.110.312.285.076
Michael JordanMichael Jordan1989-90CHICHI221,00741.845.87.55.53.10.72.417.029.557.91.43.441.310.311.787.692016512069165268
James HardenJames Harden2019-20HOUHOU2197738.946.57.77.81.81.14.513.527.948.36.515.442.013.114.888.781716216338249570+265
Bob McAdooBob McAdoo1974-75BUFBUF2193244.415.62.317.329.359.09.811.982.732748
Elgin BaylorElgin Baylor1960-61LALLAL2198446.922.217.212.415.480.546784
Kobe BryantKobe Bryant2002-03LALLAL1984342.844.45.24.02.20.83.415.832.348.92.96.148.79.811.585.8814987641156546+185
Kareem Abdul-JabbarKareem Abdul-Jabbar1971-72MILMIL1986145.317.75.018.229.960.79.012.174.333795
Russell WestbrookRussell Westbrook2016-17OKCOKC1883537.346.410.48.81.60.15.315.231.248.84.110.340.011.813.885.96711881592829642+73
Kobe BryantKobe Bryant2006-07LALLAL1888245.649.07.24.41.30.72.916.230.952.33.67.349.213.115.286.18221297924125353+133
Michael JordanMichael Jordan1987-88CHICHI1884341.146.84.86.43.31.92.817.728.961.20.10.95.911.413.386.27408611660355060
George GervinGeorge Gervin1979-80SASSAS1878740.843.74.82.81.81.017.629.859.00.71.839.47.99.781.17348750331841
Nate ArchibaldNate Archibald1972-73KCOKCO1880448.344.73.311.217.131.454.510.411.987.98695920150
Wilt ChamberlainWilt Chamberlain1965-66PHIPHI1884346.946.825.74.319.132.359.28.615.157.28444627836
Allen IversonAllen Iverson2000-01PHIPHI1776145.144.84.14.12.80.43.516.131.850.52.14.942.210.612.485.776769694766039+143
George GervinGeorge Gervin1981-82SASSAS1671140.744.45.83.11.30.52.717.830.857.70.30.640.08.79.888.565192502084339