The aim of the present study was to identify basketball game performance indicators which best discriminate winners and losers in regular season and playoffs. The sample used was composed by 323 games of ACB Spanish Basketball League from the regular season (n=306) and from the playoffs (n=17). A previous cluster analysis allowed splitting the sample in balanced (equal or below 12 points), unbalanced (between 13 and 28 points) and very unbalanced games (above 28 points). A discriminant analysis was used to identify the performance indicators either in regular season and playoff games. In regular season games, the winning teams dominated in assists, defensive rebounds, successful 2 and 3-point field-goals. However, in playoff games the winning teams’ superiority was only in defensive rebounding. In practical applications, these results may help the coaches to accurately design training programs to reflect the importance of having different offensive set plays and also have specific conditioning programs to prepare for defensive rebounding.