NBA Insiders Sep 23, 2026, 07:00 AM ET ESPN continues its countdown of the top 100 players entering the 2026-27 NBA season after rolling out 50-11 today and 100-51 on Monday. Le Bron James, Stephen Curry and Kevin Durant continue their reign near the top of NBA rank as some of the longest-tenured players in the league. Before we reveal the top 10 best players in the league, our expert panel breaks down this year's list, answering the biggest questions on surprise snubs and who's up next to break through the rankings.

Le Bron James' No. 18 ranking is questioned by Jamal Collier, who argues Le Bron carried the Los Angeles Lakers to a playoff series win last year with Luka Doncic injured and Austin Reaves out for most of the series against the Houston Rockets. Tim Mac Mahon calls it fair, noting James is a legitimate All-Star at 41 but no longer capable of being the best player on a championship contender. Anthony Slater highlights James behind younger teammates Tyrese Maxey (No. 11) and Jaylen Brown (No. 14).

Brian Windhorst calls the ranking appropriate, citing Le Bron's low usage rate and transition scoring after the All-Star break. Collier is surprised Tyrese Haliburton at No. 19 is too low, noting his top-10 playoff performance and Eastern Conference finals appearances. Mac Mahon questions Walker Kessler moving up 25 spots after playing five games last season, attributing it to the Lakers limelight. Slater highlights Jaden McDaniels for his Game 6 performance against the Denver Nuggets.