Michael Jordan had the most games in the playoffs with 40+ points, with 38 games.

Interpreted as:

most 40 or more point games by a player playoff

	NAME	GP	PTS	MPG	PPG	RPG	APG	SPG	BPG	FGM	FGA	FG%	3PM	3PA	3P%	FTM	FTA	FT%	TS%	OREB	DREB	TPG	MIN	REB	AST	STL	BLK	TOV	PF	+/-
1	Michael Jordan M. Jordan	38	1,769	43.7	46.6	6.4	5.3	2.2	1.2	17.2	31.4	54.8	1.1	2.8	38.7	11.1	13.0	85.2	62.7	1.6	4.8	3.3	1,661	243	201	84	47	124	133	+11
2	LeBron James L. James	29	1,263	44.2	43.6	10.0	7.7	1.9	0.9	16.0	28.1	56.9	2.8	6.2	44.2	8.9	12.1	73.0	65.2	2.0	8.0	3.2	1,283	289	223	54	25	94	77	+137
3	Jerry West J. West	20	873		43.7	6.9				15.8	31.0	50.8				12.2	14.2	85.6	58.6					138					61
4	Kevin Durant K. Durant	14	607	44.6	43.4	8.1	4.9	1.3	1.1	13.8	25.9	53.3	3.7	8.9	41.6	12.1	13.4	90.4	68.3	0.5	7.6	2.8	624	113	69	18	16	39	41	+54
5	Elgin Baylor E. Baylor	14	620		44.3					16.1						12.0	15.2	78.9											52
6	Kobe Bryant K. Bryant	13	565	43.2	43.5	7.1	4.8	1.6	0.6	15.7	29.2	53.7	2.4	4.8	50.0	9.7	11.0	88.1	63.8	1.5	5.5	2.5	561	92	62	21	8	32	34	+86
7	Wilt Chamberlain W. Chamberlain	13	598	47.4	46.0	28.5	2.8			19.4	35.2	55.1				7.2	15.4	47.0	54.9				616	370	36				31
8	Shaquille O'Neal S. O'Neal	12	510	44.1	42.5	16.4	3.8	0.4	3.0	16.8	27.3	61.3	0.0	0.0		9.0	16.9	53.2	61.1	5.4	11.0	2.5	529	197	45	5	36	30	35	+141
9	James Harden J. Harden	11	469	39.9	42.6	5.7	7.1	1.6	0.4	13.8	24.9	55.5	5.9	11.3	52.4	9.1	9.8	92.6	72.9	1.0	4.7	3.5	439	63	78	18	4	39	34	+31
10	Hakeem Olajuwon H. Olajuwon	11	468	44.1	42.5	13.7	4.1	1.8	3.5	16.7	28.1	59.5	0.2	0.4	50.0	8.9	11.2	79.7	64.4	3.5	10.2	2.5	485	151	45	20	38	27	46
11	Allen Iverson A. Iverson	10	471	45.9	47.1	4.4	5.5	2.7	0.1	16.4	31.5	52.1	3.9	7.2	54.2	10.4	12.1	86.0	64.0	0.9	3.5	3.3	459	44	55	27	1	33	22	+102
12	Kareem Abdul-Jabbar K. Abdul-Jabbar	9	379	43.4	42.1	17.8	2.9	1.3	3.7	17.2	27.4	62.8	0.0	0.0		7.7	10.2	75.0	65.9			5.0	391	160	26	9	26	5	33
13	Devin Booker D. Booker	8	357	42.8	44.6	6.8	5.9	1.5	0.9	16.8	26.8	62.6	3.5	6.4	54.9	7.6	8.3	92.4	73.4	0.8	6.0	2.4	343	54	47	12	7	19	31	+50
14	Jimmy Butler J. Butler	8	351	42.0	43.9	7.3	5.6	2.3	1.4	14.9	24.3	61.3	2.3	5.4	41.9	11.9	13.5	88.0	72.7	2.0	5.3	2.3	336	58	45	18	11	18	8	+71
15	Luka Dončić L. Dončić	8	344	41.6	43.0	9.5	9.8	1.4	0.6	14.8	27.9	52.9	4.6	10.3	45.1	8.9	11.6	76.3	65.2	0.8	8.8	5.4	333	76	78	11	5	43	19	-29
16	Giannis Antetokounmpo G. Antetokounmpo	8	340	40.3	42.5	13.0	4.6	0.9	2.1	14.8	25.5	57.8	1.4	4.5	30.6	11.6	15.6	74.4	65.6	2.9	10.1	3.8	322	104	37	7	17	30	25	+61
17	Stephen Curry S. Curry	8	344	41.8	43.0	7.0	6.9	1.3	0.1	14.8	29.5	50.0	6.5	14.9	43.7	7.0	8.0	87.5	65.1	1.5	5.5	3.6	334	56	55	10	1	29	16	+103
18	Rick Barry R. Barry	8	354	44.6	44.3	7.5	3.5	1.7	0.3	17.3	37.0	46.6				9.8	12.1	80.4	52.3	1.7	3.0		357	60	28	5	1		34
19	Jalen Brunson J. Brunson	7	297	44.6	42.4	4.6	7.0	0.7	0.3	15.3	28.7	53.2	3.3	8.1	40.4	8.6	10.4	82.2	63.7	0.1	4.4	2.4	312	32	49	5	2	17	15	+71
20	Russell Westbrook R. Westbrook	7	312	44.8	44.6	9.0	7.7	2.1	0.6	16.3	35.4	46.0	3.0	9.6	31.3	9.0	10.7	84.0	55.5	2.0	7.0	4.3	313	63	54	15	4	30	26	+58
21	Dwyane Wade D. Wade	7	295	42.8	42.1	7.4	3.7	1.7	0.7	13.9	25.1	55.1	1.3	2.6	50.0	13.1	15.6	84.4	65.9	1.4	6.0	3.6	300	52	26	12	5	25	21	+60
22	Dirk Nowitzki D. Nowitzki	7	312	44.9	44.6	10.6	2.9	1.7	1.1	13.9	22.4	61.8	2.3	3.0	76.2	14.6	16.0	91.1	75.6	1.4	9.1	2.6	314	74	20	12	8	18	16	+63
23	Bernard King B. King	7	304	39.3	43.4	6.0	3.0	1.1	0.4	16.9	26.3	64.1	0.0	0.1	0.0	9.7	12.3	79.1	68.5	2.3	3.7	2.9	275	42	21	8	3	20	24
24	George Gervin G. Gervin	6	257	40.8	42.8	6.8	2.0	1.3	0.8	17.3	28.3	61.2	0.0	0.7	0.0	8.2	10.0	81.7	65.4			2.7	245	41	12	8	5	16	14
25	Jamal Murray J. Murray	5	222	42.2	44.4	6.2	6.2	0.8	0.2	16.0	25.8	62.0	6.8	11.6	58.6	5.6	6.2	90.3	77.8	1.6	4.6	2.8	211	31	31	4	1	14	14	+53