LeBron James had the most assists in the 2007 playoffs, with 159 assists.

Interpreted as:

most assists by a player in NBA playoffs 2007

	NAME	AST	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	STL	BLK	TOV	PF	+/-
1	LeBron James L. James	159	2006-07	CLE	20	44.7	25.1	8.1	8.0	1.7	0.5	8.3	20.0	41.6	1.1	3.8	28.0	7.4	9.8	75.5	51.6	1.3	6.8	3.3	893	501	161	34	10	66	40	+71
2	Steve Nash S. Nash	146	2006-07	PHX	11	37.5	18.9	3.2	13.3	0.4	0.1	6.7	14.5	46.3	1.7	3.5	48.7	3.7	4.2	89.1	57.7	0.4	2.8	4.4	413	208	35	4	1	48	21	+57
3	Deron Williams D. Williams	146	2006-07	UTA	17	38.6	19.2	4.3	8.6	1.5	0.2	7.2	15.9	45.2	1.1	3.4	33.3	3.8	4.8	79.0	53.5	0.5	3.8	4.0	657	327	73	26	4	68	49	+11
4	Jason Kidd J. Kidd	131	2006-07	NJN	12	40.3	14.6	10.9	10.9	1.8	0.4	5.3	12.3	43.2	2.8	6.8	42.0	1.1	2.1	52.0	55.0	1.9	9.0	3.4	484	175	131	22	5	41	31	+63
5	Tony Parker T. Parker	115	2006-07	SAS	20	37.6	20.8	3.4	5.8	1.1	0.0	8.4	17.5	48.0	0.4	1.1	33.3	3.6	5.3	67.9	52.3	0.7	2.7	3.3	751	415	67	22	0	66	34	+84
6	Chauncey Billups C. Billups	91	2006-07	DET	16	40.6	18.6	3.3	5.7	1.2	0.1	5.3	12.1	43.5	2.2	5.6	38.9	5.9	7.1	83.2	61.2	0.4	2.9	2.9	649	297	53	19	2	46	39	+111
7	Kirk Hinrich K. Hinrich	75	2006-07	CHI	10	36.2	12.1	4.2	7.5	0.9	0.3	4.4	11.7	37.6	1.3	4.3	30.2	2.0	2.6	76.9	47.1	0.4	3.8	2.3	362	121	42	9	3	23	37	+2
8	Manu Ginobili M. Ginobili	74	2006-07	SAS	20	30.1	16.7	5.5	3.7	1.7	0.2	5.0	12.4	40.1	1.9	5.0	38.4	4.9	5.8	83.6	55.9	0.8	4.7	2.1	602	333	109	33	4	42	61	+90
9	Baron Davis B. Davis	72	2006-07	GSW	11	40.5	25.3	4.5	6.5	2.9	0.6	8.9	17.4	51.3	2.3	6.1	37.3	5.2	6.7	77.0	62.2	1.0	3.5	2.9	445	278	50	32	7	32	46	+44
10	Tim Duncan T. Duncan	65	2006-07	SAS	20	36.8	22.2	11.5	3.3	0.7	3.1	8.7	16.7	52.1	0.0	0.0		4.8	7.5	64.4	55.6	3.7	7.8	3.0	736	444	229	13	62	59	59	+80
11	Vince Carter V. Carter	64	2006-07	NJN	12	40.6	22.3	6.8	5.3	0.9	0.6	7.8	19.6	39.6	1.8	4.5	38.9	5.1	7.3	69.3	49.0	1.4	5.4	3.2	487	268	82	11	7	38	35	+36
12	Richard Hamilton R. Hamilton	60	2006-07	DET	16	39.9	18.8	4.3	3.8	0.9	0.1	6.8	15.8	42.9	0.5	1.3	40.0	4.8	5.6	86.5	51.7	2.0	2.3	1.9	638	301	69	14	2	31	60	+39
13	Tayshaun Prince T. Prince	60	2006-07	DET	16	41.6	14.1	6.4	3.8	0.9	0.3	5.2	12.5	41.5	1.1	2.8	40.9	2.6	3.4	75.9	50.3	1.7	4.8	1.9	665	225	103	15	5	30	30	+108
14	Tracy McGrady T. McGrady	51	2006-07	HOU	7	40.0	25.3	5.9	7.3	0.7	0.9	9.0	22.9	39.4	1.3	5.1	25.0	6.0	8.1	73.7	47.8	0.7	5.1	3.0	280	177	41	5	6	21	12	-29
15	Carlos Boozer C. Boozer	50	2006-07	UTA	17	38.5	23.5	12.2	2.9	1.0	0.3	9.5	17.8	53.6	0.0	0.0		4.5	6.1	73.8	57.6	3.2	9.0	3.0	654	400	207	17	5	51	52	+5
16	Antonio Daniels A. Daniels	47	2006-07	WAS	4	44.0	13.3	4.5	11.8	1.3	0.3	4.3	9.5	44.7	0.3	1.3	20.0	4.5	5.3	85.7	56.1	0.5	4.0	1.8	176	53	18	5	1	7	4	-23
17	Larry Hughes L. Hughes	44	2006-07	CLE	18	35.5	11.3	3.9	2.4	1.4	0.4	3.8	11.1	34.7	1.1	3.0	35.2	2.6	3.5	74.6	45.0	0.5	3.4	2.3	639	204	71	25	8	42	35	-11
18	Andrei Kirilenko A. Kirilenko	44	2006-07	UTA	17	31.0	9.6	5.2	2.6	0.9	2.4	3.2	7.2	44.7	0.2	0.5	33.3	3.0	3.8	78.5	54.1	1.6	3.6	2.1	527	164	89	15	40	35	52	+2
19	Derek Fisher D. Fisher	42	2006-07	UTA	16	27.8	9.5	1.6	2.6	1.0	0.1	3.1	7.6	40.5	0.8	2.0	37.5	2.6	2.8	93.3	54.0	0.3	1.3	1.2	445	152	25	16	2	19	51	+7
20	Stephen Jackson S. Jackson	40	2006-07	GSW	11	41.3	19.9	3.6	3.6	2.0	0.7	5.5	14.6	37.9	2.4	6.5	36.1	6.5	7.9	81.6	54.9	0.5	3.1	3.7	454	219	40	22	8	41	39	+17
21	Ben Gordon B. Gordon	38	2006-07	CHI	10	39.5	20.4	3.8	3.8	0.9	0.1	6.1	14.7	41.5	2.4	5.5	43.6	5.8	6.3	92.1	58.4	0.9	2.9	3.4	395	204	38	9	1	34	34	+71
22	Rafer Alston R. Alston	35	2006-07	HOU	7	44.1	10.9	6.9	5.0	1.9	0.4	3.6	10.6	33.8	2.3	7.1	32.0	1.4	1.9	76.9	47.7	0.9	6.0	2.4	309	76	48	13	3	17	23	-7
23	Jose Calderon J. Calderon	32	2006-07	TOR	6	24.3	13.0	1.7	5.3	0.8	0.0	5.8	11.5	50.7	0.5	2.0	25.0	0.8	1.0	83.3	54.4	0.3	1.3	2.5	146	78	10	5	0	15	12	-9
24	Sasha Pavlovic S. Pavlovic	32	2006-07	CLE	20	30.8	9.2	2.6	1.6	1.0	0.3	3.6	9.5	38.1	1.0	2.9	34.5	1.0	1.8	52.8	44.7	0.7	1.9	1.8	616	183	51	19	5	36	64	-36
25	Boris Diaw B. Diaw	30	2006-07	PHX	10	23.5	6.6	3.2	3.0	0.7	0.2	2.8	5.9	47.5	0.0	0.6	0.0	1.0	1.5	66.7	50.3	1.3	1.9	1.7	235	66	32	7	2	17	18	+1