This document analyzes the cost per win for NBA teams from 2005-2015 based on payroll and actual wins. It provides a table for each season showing the team, actual wins, payroll, dollars spent per win, and averages. The most was spent per win by the New York Knicks at $5.50 million in 2005-2006 while the least was $0.93 million by the Detroit Pistons. On average, payrolls increased each season from $63.1 million in 2005-2006 to $70.2 million in 2014-2015, while the average cost per win increased from $1.7 million to $2 million.