Wayne Gretzky has made the most career assists in the playoffs when scoring >0 overtime goals, with 260 assists.

Interpreted as:

most assists on playoff overtime goals by a player

	NAME	A	OTG	GP	G	P	+/-	PIM	PPG	PPA	SHG	SHA	GWG	S	S%	FOW	FO	FOW%	HIT	BKS	TKA	GVA	TOI/GP
1	Wayne Gretzky W. Gretzky	260	4	208	122	382	+91	66	35	90	12	17	24	699	17.5
2	Sidney Crosby S. Crosby	130	1	180	71	201	+18	83	20	55	0	0	9	542	13.1	2,127	4,116	51.7	185	87	133	158	20:56
3	Nicklas Lidstrom N. Lidstrom	129	1	263	54	183	+61	76	30	81	3	3	11	656	8.2	0	0		99	193	85	107	28:00
4	Doug Gilmour D. Gilmour	128	3	182	60	188	+27	235	20	53	2	9	13	367	16.3	224	437	51.3	30	23	21	23	17:59
5	Jari Kurri J. Kurri	127	2	200	106	233	+101	123	25	41	10	11	14	527	20.1
6	Sergei Fedorov S. Fedorov	124	1	183	52	176	+38	133	15	54	5	6	12	603	8.6	625	1,198	52.2	107	35	66	58	20:46
7	Jaromir Jagr J. Jagr	123	4	208	78	201	+30	163	24	41	2	0	16	682	11.4	3	5	60.0	42	16	52	106	20:18
8	Al MacInnis A. MacInnis	121	1	177	39	160	+11	255	26	71	0	3	5	663	5.9	0	1	0.0	52	51	14	33	28:21
9	Glenn Anderson G. Anderson	121	5	225	93	214	+63	442	22	29	1	0	17	554	16.8
10	Nikita Kucherov N. Kucherov	118	2	152	53	171	+37	116	19	53	0	0	8	449	11.8	0	2	0.0	189	41	79	153	19:29
11	Larry Robinson L. Robinson	116	2	227	28	144	+100	211	7	45	0	3	3	417	6.7
12	Steve Yzerman S. Yzerman	115	1	196	70	185	-11	84	27	49	3	8	12	584	12.0	480	798	60.2	38	33	26	31	19:54
13	Adam Oates A. Oates	114	1	163	42	156	-12	66	17	45	2	2	7	312	13.5	484	765	63.3	7	15	31	38	19:56
14	Evgeni Malkin E. Malkin	113	2	177	67	180	+6	242	28	53	1	1	13	608	11.0	816	1,753	46.5	200	93	136	181	19:51
15	Chris Chelios C. Chelios	113	2	266	31	144	+48	423	14	46	3	5	6	587	5.3	0	0		109	139	57	85	20:24
16	Bryan Trottier B. Trottier	112	1	221	71	183	+31	277	18	41	4	4	12	472	15.0
17	Denis Potvin D. Potvin	108	2	185	56	164	+64	253	28	52	2	5	7	578	9.7
18	Peter Forsberg P. Forsberg	107	3	151	64	171	+54	163	16	38	2	1	14	353	18.1	271	575	47.1	166	16	108	95	19:42
19	Connor McDavid C. McDavid	105	2	93	43	148	+37	28	13	40	2	1	5	322	13.4	503	1,099	45.8	179	58	83	89	23:33
20	Joe Sakic J. Sakic	104	8	172	84	188	-2	78	27	53	4	1	19	582	14.4	1,163	2,181	53.3	102	62	80	77	22:00
21	Joe Thornton J. Thornton	102	1	187	32	134	-36	134	11	40	0	0	8	360	8.9	1,422	2,732	52.0	185	87	163	192	20:19
22	Victor Hedman V. Hedman	97	1	170	23	120	+18	94	10	43	0	1	5	425	5.4	0	0		228	323	79	176	24:58
23	Marian Hossa M. Hossa	97	2	205	52	149	+25	95	18	33	3	3	12	712	7.3	13	26	50.0	331	77	185	102	19:18
24	Ron Francis R. Francis	97	2	171	46	143	+28	95	15	41	0	4	11	374	12.3	250	486	51.4	35	25	40	28	18:41
25	Jean Beliveau J. Beliveau	97	1	162	79	176	+27	211	26	45	0	0	15	365	13.2