This is tough, really tough. I am going to go through a criteria ranking here.
All these players are MVPs in their respective seasons.
3 players brought their teams to the finals that year, only 1 won (Tim Duncan).
Only 1 player was DPOY and MVP the same year (Kevin Garnett)
Only 1 player's team won less than 60 games that season (Kevin Garnett 58 wins)
Only 1 player had an offensive rating of 120 or above in the season (Charles Barkley)
2 of the players have a defensive rating of less than 100 (Duncan and Garnett)
Only one player played less than 80 games in the season (Barkley)
Only one player had a TS% of at least 60% (Karl Malone)
Only one player had less than 55% TS% (Kevin Garnett)
Only one player had a block percentage of over 5% (Tim Duncan)
Only one player has an assist percentage of less than 20% (Tim Duncan)
Only 1 player did not average a double double (Karl Malone, I know I am nitpicking but when the rest average at least 12 boards, this is a huge disadvantage)
All these factors were very close, but I would have to go with Tim Duncan, for one reason stands above the rest, how he won the NBA championship, not the fact that he won, but the way he won it.
Only 1 player out of that whole list lifted their game to another level in the playoffs (Tim Duncan). Tim Duncan was the only player to increase his PER, TS%, AST%, TRB%, ORtg, DRtg, BLK% and WS/48 all while reducing his usage rate. The rest of the players, Barkley, Malone and Garnett failed to lift their game to another level in the playoffs and declined in efficiency and production even after an increase in USG%. This was the ultimate tie breaker for me.
1. Tim Duncan (Best regular season + playoffs overall)
2. Kevin Garnett (Best regular season)
3. Charles Barkley (Somewhere in the middle)
4. Karl Malone (Worst playoffs)


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