With the conclusion of the season, the Denver Nuggets, Indiana Pacers, New York Nets, and San Antonio Spurs joined the NBA, while the Kentucky Colonels and Spirits of St. Louis accepted deals to fold, along with the ABA.
Quarter-Finals
Semi-Finals
Finals
KY 2
IND 1
NYN 4
SA 3
DEN 4
KY 3
DEN 2
NYN 4
Champ
NYN
1975-76 ABA Champion New York Nets

Semifinals

Best of 7-game series
Date    OpponentResultScoreSeries
4/9vs San Antonio (3)W  116-101 1-0
4/11vs San Antonio (3)L  79-105 1-1
4/14at San Antonio (3)L  103-111 1-2
4/18at San Antonio (3)W  110-108 2-2
4/19vs San Antonio (3)W  110-108 3-2
4/21at San Antonio (3)L  105-106 3-3
4/24vs San Antonio (3)W  121-114 4-3

ABA Finals

Best of 7-game series
Date    OpponentResultScoreSeries
5/1vs Denver (1)W  120-118 1-0
5/4vs Denver (1)L  121-127 1-1
5/6vs Denver (1)W  117-111 2-1
5/8vs Denver (1)W  121-112 3-1
5/11vs Denver (1)L  110-118 3-2
5/13vs Denver (1)W  112-106 4-2