LeBron James had his most games with 40+ points in a season in 2005-06, with 10 games.

Interpreted as:

most career 40 or more point games in a regular season at 26 lebron

	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	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
2	LeBron James L. James	9	388	2009-10	CLE	43.0	43.1	10.0	7.9	2.0	1.4	14.8	27.4	53.8	3.0	7.7	39.1	10.6	13.1	80.5	64.9	1.6	8.4	3.2	387	90	71	18	13	29	12	+56
3	LeBron James L. James	9	413	2008-09	CLE	41.8	45.9	8.0	6.8	1.7	0.9	14.9	26.3	56.5	3.7	7.0	52.4	12.4	14.6	85.5	70.1	1.1	6.9	4.4	376	72	61	15	8	40	16	+91
4	LeBron James L. James	7	314	2007-08	CLE	43.5	44.9	8.7	7.3	2.3	1.3	15.0	27.7	54.1	3.7	7.9	47.3	11.1	16.0	69.6	64.5	2.4	6.3	4.0	305	61	51	16	9	28	19	+45
5	LeBron James L. James	5	225	2022-23	LAL	38.4	45.0	9.2	7.8	0.6	0.4	16.2	27.6	58.7	4.8	9.4	51.1	7.8	9.4	83.0	70.9	1.0	8.2	2.0	192	46	39	3	2	10	4	+27
6	LeBron James L. James	5	223	2004-05	CLE	46.4	44.6	8.2	6.0	2.4	0.4	15.4	27.6	55.8	4.2	8.6	48.8	9.6	11.0	87.3	68.7	1.8	6.4	4.2	232	41	30	12	2	21	10	+27
7	LeBron James L. James	4	182	2017-18	CLE	39.9	45.5	11.0	9.0	2.0	1.0	17.5	29.5	59.3	3.3	6.8	48.1	7.3	9.8	74.4	67.3	3.3	7.8	5.3	160	44	36	8	4	21	5	+38
8	LeBron James L. James	4	179	2010-11	MIA	40.4	44.8	9.8	6.3	1.5	0.5	16.3	23.8	68.4	3.3	5.5	59.1	9.0	11.8	76.6	77.4	2.0	7.8	4.3	161	39	25	6	2	17	9	+48
9	LeBron James L. James	3	120	2023-24	LAL	37.4	40.0	7.3	7.0	1.0	1.0	13.7	20.0	68.3	5.7	6.7	85.0	7.0	7.7	91.3	85.6	2.0	5.3	3.7	112	22	21	3	3	11	1	+26
10	LeBron James L. James	3	149	2021-22	LAL	34.5	49.7	10.3	4.3	0.7	1.3	17.7	27.3	64.6	5.7	10.0	56.7	8.7	10.0	86.7	78.3	1.3	9.0	2.3	104	31	13	2	4	7	4	+53
11	LeBron James L. James	3	137	2018-19	LAL	38.1	45.7	7.7	6.0	1.7	1.3	15.7	24.7	63.5	4.7	7.0	66.7	9.7	12.7	76.3	75.5	1.0	6.7	2.7	114	23	18	5	4	8	4	+43
12	LeBron James L. James	3	124	2014-15	CLE	38.2	41.3	6.7	5.7	1.0	1.0	16.0	25.3	63.2	3.0	6.3	47.4	6.3	9.3	67.9	70.2	0.3	6.3	3.7	115	20	17	3	3	11	10	+16
13	LeBron James L. James	3	146	2013-14	MIA	40.4	48.7	7.3	4.7	1.3	1.0	17.3	25.0	69.3	6.0	8.7	69.2	8.0	11.0	72.7	81.5	1.7	5.7	1.7	121	22	14	4	3	5	5	+46
14	LeBron James L. James	2	82	2024-25	LAL	36.9	41.0	12.5	6.0	1.5	1.0	14.0	24.5	57.1	5.0	8.5	58.8	8.0	9.0	88.9	72.0	0.5	12.0	7.0	74	25	12	3	2	14	3	+15
15	LeBron James L. James	2	85	2016-17	CLE	47.1	42.5	11.5	10.5	2.5	1.0	16.5	26.5	62.3	4.0	10.0	40.0	5.5	10.5	52.4	68.3	2.5	9.0	3.0	94	23	21	5	2	6	7	-2
16	LeBron James L. James	2	81	2011-12	MIA	39.2	40.5	7.0	4.5	2.5	0.5	14.5	24.5	59.2	2.5	4.5	55.6	9.0	11.5	78.3	68.5	1.5	5.5	5.5	78	14	9	5	1	11	1	+6
17	LeBron James L. James	1	46	2020-21	LAL	38.1	46.0	8.0	6.0	2.0	2.0	19.0	26.0	73.1	7.0	11.0	63.6	1.0	2.0	50.0	85.6	0.0	8.0	3.0	38	8	6	2	2	3	1	+11
18	LeBron James L. James	1	40	2019-20	LAL	34.2	40.0	8.0	6.0	0.0	1.0	17.0	27.0	63.0	5.0	11.0	45.5	1.0	2.0	50.0	71.7	2.0	6.0	7.0	34	8	6	0	1	7	1	+12
19	LeBron James L. James	1	40	2012-13	MIA	47.8	40.0	8.0	16.0	2.0	1.0	14.0	23.0	60.9	1.0	2.0	50.0	11.0	12.0	91.7	70.7	3.0	5.0	2.0	48	8	16	2	1	2	1	+11
20	LeBron James L. James	1	41	2006-07	CLE	50.7	41.0	7.0	8.0	3.0	1.0	17.0	31.0	54.8	1.0	3.0	33.3	6.0	8.0	75.0	59.4	2.0	5.0	4.0	51	7	8	3	1	4	4	+8
21	LeBron James L. James	1	41	2003-04	CLE	43.0	41.0	6.0	13.0	3.0	0.0	15.0	29.0	51.7	1.0	2.0	50.0	10.0	10.0	100.0	61.4	2.0	4.0	2.0	43	6	13	3	0	2	1	+10