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
4/15at Kentucky (4)W  110-107 1-0
4/17at Kentucky (4)L  110-138 1-1
4/19at Kentucky (4)L  114-126 1-2
4/21at Kentucky (4)W  108-106 2-2
4/22at Kentucky (4)W  127-117 3-2
4/25at Kentucky (4)L  115-119
2OT
3-3
4/28at Kentucky (4)W  133-110 4-3

ABA Finals

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