ESPN’s latest projections for the 2026-27 season have the San Antonio Spurs finishing 62-20, tied for the best projected record in the league and first in the Western Conference. That mirrors the Spurs’ actual record from last season, when they won 62 games and reached the 2026 NBA Finals before losing to the New York Knicks in five games. ESPN’s forecast has Oklahoma City close behind at a projected 60-22, with the network describing the West as running through either the Thunder or the Spurs.