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

Quarterfinals

Best of 3-game series
Date    OpponentResultScoreSeries
4/8vs Indiana (5)W  120-109 1-0
4/10vs Indiana (5)L  95-109 1-1
4/12vs Indiana (5)W  100-99 2-1

Semifinals

Best of 7-game series
Date    OpponentResultScoreSeries
4/15vs Denver (1)L  107-110 0-1
4/17vs Denver (1)W  138-110 1-1
4/19vs Denver (1)W  126-114 2-1
4/21vs Denver (1)L  106-108 2-2
4/22vs Denver (1)L  117-127 2-3
4/25vs Denver (1)W  119-115
2OT
3-3
4/28vs Denver (1)L  110-133 3-4