The Western Conference seeds are set following the end of regular season on Sunday. The first round begins on Saturday, April 20th.

First Round Matchups

• No. 1 Oklahoma City Thunder vs. No. 8 (Pelicans, Lakers, Kings or Warriors)

• No. 2 Denver Nuggets vs. No. 7 (Pelicans or Lakers)

• No. 3 Minnesota Timberwolves vs. No. 6 Phoenix Suns

• No. 4 LA Clippers vs. No. 5 Dallas Mavericks

Play-In

• No. 7 New Orleans Pelicans vs. No. 8 Los Angeles Lakers

• No. 9 Sacramento Kings vs. No. 10 Golden State Warriors

Wednesday night's matchup between the Minnesota Timberwolves and Denver Nuggets averaged 1.57 million viewers on ESPN.

The number represented the largest sports audience of the day.

The lead-in game between the Mavs and Heat averaged 1.23 million viewers across ESPN and ESPN2.

Karl-Anthony Towns is expected to return to the Minnesota Timberwolves' lineup on Friday against the Atlanta Hawks.

Towns has been out since March 4 due to a meniscus tear in his left knee.

The Wolves are 11-6 since Towns' injury.

Tim Connelly has an opt out in his contract with the Minnesota Timberwolves after the 23-24 season.

Connelly was hired by the Wolves on a five-year, $40 million deal in 2022 with Marc Lore and Alex Rodriguez driving the decision that Glen Taylor signed off on.

Connelly's opt out was intended to line up with Lore and Rodriguez taking over ownership of the Wolves. The Wolves will likely finish as the No. 2 seed, while Connelly's former team, the Denver Nuggets, will be the No. 1 seed in the Western Conference barring an unexpected loss to either the San Antonio Spurs or Memphis Grizzlies. 

Lore and Rodriguez are expected to head toward litigation with Taylor after the incumbent owner of the Wolves claimed payment deadlines were not met.

Connelly could sign an extension with the Wolves, or possibly receive interest from rival teams.

During their failed process to assume majority ownership of the Minnesota Timberwolves, Marc Lore and Alex Rodriguez submitted financial projections forecasting a sizable retreat in roster payroll that majority owner Glen Taylor believed would jeopardize the team's ability to contend.

In documents shared with Taylor, the NBA and The Carlyle Group, a private equity firm, Lore and Rodriguez rendered a budget projection as potential majority owners that would have lowered the Timberwolves' payroll to $171 million beginning next season, which is below the projected $172 million luxury tax threshold, sources told ESPN. The Timberwolves would have gone from approximately a $25 million-plus tax payment to a team receiving a tax distribution of approximately $6.5 million.

Taylor voided a contract that would have finalized the sale of the Wolves with the claim Lore and Rodriguez failed to meet deadlines.

Their payroll will place them $27 million over the luxury tax and would exceed the second apron once free agency begins in July. As owner, Taylor has paid the luxury tax in four different seasons, including most recently in 2019-20. H

Karl-Anthony Towns is expected to return in one of the Minnesota Timberwolves' final three regular season games. Towns underwent a meniscus procedure in early March.

Towns was initially expected back only near the start of the playoffs.

The three remaining games are against the Denver Nuggets on Wednesday, the Atlanta Hawks on Friday and the Phoenix Suns on Sunday.

Karl-Anthony Towns has been cleared for full contact, 5-on-5 basketball activities and is progressing toward his return to play. Towns underwent a procedure for a torn meniscus last month.

Shams Charania of The Athletic reported this week that the expectation was Towns would return before the end of the regular season.

Karl-Anthony Towns participated in his first team scrimmage since tearing his meniscus on March 4th. Towns underwent the procedure on March 12th.

"I'm told he is very, very close to returning to action," said Shams Charania on Run It Back.

"There is optimism Karl-Anthony Towns will play before the playoffs start."

When Towns suffered the injury and had the procedure, there was optimism that Towns could return during the playoffs.

Minnesota Timberwolves big man Naz Reid has put together the best season of his career. Reid hopes that, combined with the Wolves success, will come with him winning Sixth Man of the Year.

"That’s something that I want. I’m hungry for it. I want that. I think the impact, the record has shown it, our standing has shown it," Reid said about winning the honor for best player off the bench. "I want it bad. I’m hungry for it."

Reid has averaged 13.6 points and 5.3 rebounds in 77 games, with 65 of those appearances coming off Minnesota's bench. Reid has also shot a career-best 41.8% on 5.1 three-point attempts per game.

The Minnesota Timberwolves are converting Luka Garza from his Two-Way contact to a standard NBA contract.

In 21 games this season, Garza is averaging 4.2 points and 1.2 rebounds in 5.2 minutes.

Garza was a second round pick by the Detroit Pistons in 2021.

Garza is represented by Mike Kneisley and Odell Witherspoon III