LeBron James has the most games in the playoffs with exactly 40 points, with 6 games.

Interpreted as:

most games by a player with 40= pts in the playoffs

	NAME	GP	PTS	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	6	240	44.3	40.0	12.5	8.7	2.2	1.0	14.8	27.3	54.3	2.8	5.7	50.0	7.5	9.3	80.4	63.6	2.3	10.2	3.0	266	75	52	13	6	18	11	+11
2	Stephen Curry S. Curry	4	160	38.6	40.0	6.5	6.8	1.3	0.3	13.0	26.5	49.1	6.5	14.8	44.1	7.5	8.5	88.2	66.1	1.8	4.8	3.5	155	26	27	5	1	14	7	+75
3	Kobe Bryant K. Bryant	4	160	39.2	40.0	6.3	5.0	1.0	0.8	14.5	28.0	51.8	1.8	3.3	53.8	9.3	10.0	92.5	61.7	1.5	4.8	1.5	157	25	20	4	3	6	6	+61
4	Kareem Abdul-Jabbar K. Abdul-Jabbar	4	160	43.0	40.0	14.5	3.0	1.3	5.3	17.3	26.5	65.1	0.0	0.0		5.5	7.0	78.6	67.6	4.7	12.3	5.0	172	58	12	4	16	5	15
5	Jerry West J. West	4	160		40.0	7.5				14.5	26.8	54.2				11.0	13.3	83.0	61.4					30					16
6	Elgin Baylor E. Baylor	4	160		40.0					14.8						10.5	13.5	77.8											17
7	Jimmy Butler III J. Butler III	3	120	41.0	40.0	6.0	7.0	2.0	1.7	13.3	20.0	66.7	1.3	2.7	50.0	12.0	13.3	90.0	77.3	1.0	5.0	3.0	123	18	21	6	5	9	2	+25
8	Kevin Durant K. Durant	3	120	43.8	40.0	7.3	4.0	1.3	1.7	11.3	24.3	46.6	2.0	7.7	26.1	15.3	16.7	92.0	63.2	0.3	7.0	4.7	131	22	12	4	5	14	9	-8
9	Tim Duncan T. Duncan	3	120	47.9	40.0	15.0	5.0	0.7	2.7	15.0	23.3	64.3	0.7	0.7	100.0	9.3	13.3	70.0	68.5	5.0	10.0	4.0	144	45	15	2	8	12	11	+1
10	Michael Jordan M. Jordan	3	120	42.3	40.0	9.0	7.7	2.0	2.0	14.3	26.0	55.1	0.7	2.7	25.0	10.7	11.7	91.4	64.2	2.3	6.7	4.3	127	27	23	6	6	13	9
11	Hakeem Olajuwon H. Olajuwon	3	120	42.7	40.0	11.7	3.0	1.3	1.3	14.7	24.7	59.5	0.0	0.3	0.0	10.7	12.7	84.2	66.1	3.3	8.3	1.7	128	35	9	4	4	5	13
12	Jalen Brunson J. Brunson	2	80	46.6	40.0	3.5	6.5	1.5	0.0	15.0	32.5	46.2	3.5	10.5	33.3	6.5	8.5	76.5	55.2	1.0	2.5	3.0	93	7	13	3	0	6	5	-4
13	Jaylen Brown J. Brown	2	80	39.2	40.0	7.0	1.5	1.0	0.5	14.0	23.5	59.6	3.5	9.5	36.8	8.5	11.5	73.9	70.0	2.0	5.0	4.5	78	14	3	2	1	9	6	+12
14	Devin Booker D. Booker	2	80	42.7	40.0	8.5	7.0	1.0	0.5	16.0	31.0	51.6	2.5	5.5	45.5	5.5	6.0	91.7	59.5	1.0	7.5	2.0	85	17	14	2	1	4	8	+18
15	Giannis Antetokounmpo G. Antetokounmpo	2	80	45.2	40.0	12.0	4.0	0.5	1.0	15.5	25.5	60.8	2.0	5.5	36.4	7.0	12.0	58.3	65.0	2.0	10.0	5.0	90	24	8	1	2	10	7	+13
16	Jamal Murray J. Murray	2	80	41.8	40.0	3.5	5.0	1.5	0.0	14.0	24.0	58.3	6.0	11.5	52.2	6.0	6.5	92.3	74.5	0.0	3.5	4.5	84	7	10	3	0	9	4	+16
17	Kyrie Irving K. Irving	2	80	42.5	40.0	7.0	4.5	0.5	0.0	14.5	26.0	55.8	6.5	12.0	54.2	4.5	5.0	90.0	70.9	2.5	4.5	5.0	85	14	9	1	0	10	8	+2
18	Russell Westbrook R. Westbrook	2	80	48.5	40.0	5.0	7.5	4.0	1.5	13.5	28.5	47.4	1.0	3.5	28.6	12.0	12.5	96.0	58.8	1.0	4.0	3.0	97	10	15	8	3	6	9	+26
19	Sam Cassell S. Cassell	2	80	42.0	40.0	3.0	4.0	0.5	0.0	15.5	24.5	63.3	6.0	8.5	70.6	3.0	3.0	100.0	77.5	1.5	1.5	4.0	84	6	8	1	0	8	4	+16
20	Shaquille O'Neal S. O'Neal	2	80	43.5	40.0	18.0	6.0	0.0	2.0	12.5	20.5	61.0	0.0	0.0		15.0	26.5	56.6	62.2	4.0	14.0	3.0	87	36	12	0	4	6	7	+49
21	Alex English A. English	2	80	40.5	40.0	8.5	5.0	0.5	0.0	15.5	25.0	62.0	0.0	0.0		9.0	11.0	81.8	67.0	3.0	5.5	2.0	81	17	10	1	0	4	5
22	Larry Bird L. Bird	2	80	43.5	40.0	9.0	5.0	3.0	1.0	13.5	24.0	56.3	1.0	1.5	66.7	12.0	12.5	96.0	67.8	2.0	7.0	2.5	87	18	10	6	2	5	4
23	Rick Barry R. Barry	2	80	42.5	40.0	4.0	1.5	2.0	0.5	17.5	32.0	54.7				5.0	5.5	90.9	58.1	2.5	1.5		85	8	3	4	1		9
24	Bob McAdoo B. McAdoo	2	80	48.0	40.0	11.5	2.0			16.0	32.5	49.2				8.0	11.5	69.6	53.2				96	23	4				8
25	Bob Pettit B. Pettit	2	80	47.0	40.0	18.0				14.5	24.5	59.2				11.0	13.0	84.6	66.2				94	36					5