Oklahoma City Thunder and San Antonio Spurs stand out as the primary contenders to reach 60 wins in the 2026-27 NBA season, which tips off October 20. The Thunder enter with the league's strongest projected net rating, depth across the roster, and momentum from recent 64- and 68-win campaigns led by Shai Gilgeous-Alexander. The Spurs benefit from Victor Wembanyama's defensive dominance, the addition of Tobias Harris, and a young core featuring Dylan Harper that delivered 62 wins last season. Most projections place both clubs in the mid-to-high 50s or low 60s, while Eastern Conference teams such as the Knicks, Celtics, and Pistons hover in the low-to-mid 50s. Schedule strength, health of key rotation players, and early-season form will determine whether any other squads can join them in that win range.