LeBron James and Kobe Bryant were tied for the most games with 40+ points in 2007-08, with 7 games.

Interpreted as:

NBA most 40 or more point games by a player 2007/08

	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	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
2	Kobe Bryant K. Bryant	7	325	2007-08	LAL	44.7	46.4	7.6	3.4	1.9	0.9	16.3	30.3	53.8	2.9	6.3	45.5	11.0	14.7	74.8	63.2	0.6	7.0	3.0	313	53	24	13	6	21	20	+24
3	Chris Bosh C. Bosh	4	163	2007-08	TOR	39.5	40.8	8.3	3.3	1.0	0.3	12.8	22.8	56.0	0.3	0.3	100.0	15.0	16.8	89.6	67.6	3.5	4.8	2.0	158	33	13	4	1	8	10	+33
4	Tracy McGrady T. McGrady	4	169	2007-08	HOU	41.3	42.3	4.8	5.3	0.8	0.5	16.0	28.0	57.1	3.3	7.5	43.3	7.0	9.0	77.8	66.1	0.3	4.5	2.5	165	19	21	3	2	10	3	+2
5	Dwyane Wade D. Wade	3	131	2007-08	MIA	45.5	43.7	6.0	8.0	3.0	2.3	16.0	24.3	65.8	0.7	1.3	50.0	11.0	14.3	76.7	71.3	1.7	4.3	4.0	136	18	24	9	7	12	11	-12
6	Chris Paul C. Paul	3	125	2007-08	NOH	45.1	41.7	5.0	9.0	5.7	0.0	16.7	28.3	58.8	4.7	8.0	58.3	3.7	4.3	84.6	68.9	1.0	4.0	1.7	135	15	27	17	0	5	7	+27
7	Manu Ginobili M. Ginobili	2	90	2007-08	SAS	39.2	45.0	4.0	6.0	2.0	0.5	14.0	19.0	73.7	7.5	10.0	75.0	9.5	10.5	90.5	95.3	1.0	3.0	1.5	78	8	12	4	1	3	4	+10
8	Carmelo Anthony C. Anthony	2	96	2007-08	DEN	38.6	48.0	7.5	2.0	2.5	0.0	19.0	24.5	77.6	3.0	3.5	85.7	7.0	7.0	100.0	87.0	2.5	5.0	2.0	77	15	4	5	0	4	7	+8
9	Al Jefferson A. Jefferson	2	80	2007-08	MIN	39.4	40.0	14.5	2.0	0.5	1.5	15.5	23.0	67.4	0.0	0.0		9.0	11.0	81.8	71.8	6.5	8.0	2.5	79	29	4	1	3	5	5	+3
10	Michael Redd M. Redd	2	83	2007-08	MIL	45.1	41.5	5.5	3.0	0.5	0.0	13.0	26.0	50.0	3.5	8.0	43.8	12.0	14.0	85.7	64.5	2.5	3.0	2.0	90	11	6	1	0	4	4	+5
11	Amar'e Stoudemire A. Stoudemire	2	83	2007-08	PHX	39.0	41.5	13.5	3.0	1.5	0.5	13.5	23.0	58.7	0.0	0.0		14.5	16.0	90.6	69.1	5.5	8.0	1.5	78	27	6	3	1	3	9	+38
12	Kevin Martin K. Martin	2	91	2007-08	SAC	45.4	45.5	8.0	1.5	0.0	0.0	11.5	22.0	52.3	3.5	6.0	58.3	19.0	21.5	88.4	72.3	2.0	6.0	2.0	91	16	3	0	0	4	7	+10
13	Kevin Durant K. Durant	1	42	2007-08	SEA	42.6	42.0	13.0	6.0	1.0	2.0	18.0	25.0	72.0	1.0	2.0	50.0	5.0	6.0	83.3	76.0	3.0	10.0	5.0	43	13	6	1	2	5	0	+14
14	Carlos Boozer C. Boozer	1	41	2007-08	UTA	38.5	41.0	9.0	2.0	1.0	1.0	15.0	19.0	78.9	0.0	0.0		11.0	13.0	84.6	82.9	6.0	3.0	2.0	38	9	2	1	1	2	3	-8
15	Nate Robinson N. Robinson	1	45	2007-08	NYK	52.3	45.0	6.0	6.0	1.0	0.0	16.0	28.0	57.1	2.0	6.0	33.3	11.0	13.0	84.6	66.7	0.0	6.0	2.0	52	6	6	1	0	2	3	-4
16	Jason Richardson J. Richardson	1	42	2007-08	CHA	48.0	42.0	7.0	2.0	1.0	0.0	15.0	32.0	46.9	5.0	12.0	41.7	7.0	7.0	100.0	59.9	2.0	5.0	4.0	48	7	2	1	0	4	3	+9
17	Jamal Crawford J. Crawford	1	43	2007-08	NYK	46.4	43.0	3.0	5.0	0.0	0.0	15.0	29.0	51.7	6.0	16.0	37.5	7.0	8.0	87.5	66.1	1.0	2.0	7.0	46	3	5	0	0	7	2	+8
18	JR Smith	1	43	2007-08	DEN	33.4	43.0	5.0	1.0	2.0	0.0	15.0	25.0	60.0	8.0	14.0	57.1	5.0	8.0	62.5	75.4	1.0	4.0	3.0	33	5	1	2	0	3	3	+8
19	Larry Hughes L. Hughes	1	40	2007-08	CLE	41.2	40.0	6.0	3.0	2.0	0.0	12.0	19.0	63.2	4.0	5.0	80.0	12.0	13.0	92.3	80.9	1.0	5.0	1.0	41	6	3	2	0	1	5	0
20	Stephen Jackson S. Jackson	1	41	2007-08	GSW	41.6	41.0	3.0	2.0	2.0	0.0	11.0	18.0	61.1	4.0	9.0	44.4	15.0	17.0	88.2	80.5	1.0	2.0	4.0	42	3	2	2	0	4	2	+6
21	Caron Butler C. Butler	1	40	2007-08	WAS	50.7	40.0	8.0	2.0	5.0	0.0	13.0	27.0	48.1	4.0	7.0	57.1	10.0	10.0	100.0	63.7	3.0	5.0	2.0	51	8	2	5	0	2	4	0
22	Baron Davis B. Davis	1	40	2007-08	GSW	45.4	40.0	5.0	4.0	3.0	0.0	13.0	23.0	56.5	6.0	8.0	75.0	8.0	8.0	100.0	75.4	0.0	5.0	4.0	45	5	4	3	0	4	4	+10
23	Linas Kleiza L. Kleiza	1	41	2007-08	DEN	41.7	41.0	9.0	2.0	1.0	0.0	13.0	21.0	61.9	4.0	8.0	50.0	11.0	14.0	78.6	75.5	3.0	6.0	2.0	42	9	2	1	0	2	3	+10
24	Gerald Wallace G. Wallace	1	40	2007-08	CHA	45.2	40.0	7.0	5.0	2.0	2.0	13.0	24.0	54.2	4.0	8.0	50.0	10.0	15.0	66.7	65.4	3.0	4.0	3.0	45	7	5	2	2	3	5	+5
25	Pau Gasol P. Gasol	1	43	2007-08	MEM	44.7	43.0	11.0	3.0	1.0	1.0	17.0	25.0	68.0	0.0	0.0		9.0	12.0	75.0	71.0	4.0	7.0	3.0	45	11	3	1	1	3	2	+2