Nowitzki paced Dallas to a 60-win season. The team finished with the third-best record in the league behind the defending champion San Antonio Spurs and the defending Eastern Conference champion Detroit Pistons. As in the 2004–05 season, he finished third in the league's MVP voting, this time behind Nash and LeBron James. He was again elected to the first team All-NBA squad. Nowitzki averaged 27.0 points, 11.7 rebounds, and 2.9 assists in the playoffs. In the opening round, the Mavericks swept the Memphis Grizzlies, 4–0, with Nowitzki making a clutch three-pointer in the closing seconds of Game 3 which tied the game and forced overtime. In the Western Conference Semi-finals, the Mavericks played against the San Antonio Spurs again. After splitting the first six games, the Mavericks took a 20-point lead in Game 7 before Spur Manu Ginóbili broke a tie at 101 by hitting a 3 with 30 seconds left. On the next play, Nowitzki completed a three-point play, which tied the game at 104. In the end, the Mavericks won, 119–111, and Nowitzki ended the game with 37 points and 15 rebounds. Nowitzki commented: "I don't know how the ball went in. Manu hit my hand. It was a lucky bounce." The Mavericks advanced to the Western Conference Finals, where they again met the Suns. Nowitzki scored 50 points to lead the Mavericks to a victory in the crucial Game 5 with the series tied at 2; the Mavericks won the series in six games and faced the Miami Heat in the 2006 NBA Finals. A content Nowitzki commented: "We've been a good road team all season long, we believed in each other. We went through some ups and downs this season, but the playoffs are all about showing heart and playing together." Of Nowitzki's performance, ESPN columnist Bill Simmons wrote, "Dirk is playing at a higher level than any forward since ."