From wiki: "The team that has the best record in each of the three divisions in each conference is declared division champion. The three champions, and the one other team in the conference with the best record are seeded one through four by their records. This guarantees that the division champions will be no lower than fourth seed, and also ensures that a conference's two best teams (by record) are ranked as the top two. Of the remaining eleven conference teams, the four with the best records are seeded fifth through eighth based on their records." "The previous playoff format, in place for the 2004-05 and 2005-06 NBA Playoffs, after the NBA was re-aligned into six divisions, created controversy during the 2005-06 season and playoffs, and would be changed prior to the 2006-07 NBA season.[2][/sup] NBA division winners were seeded higher than any other playoff participants, regardless of their record. Prior to 2004, when NBA was aligned into two conferences with two divisions each, the top two seeds in each conference were reserved for the division winners. This meant that top two teams in a conference (by record) would be seeded either first and second (if they were in opposite divisions) or first and third (if they were in the same division). Because of the NBA playoffs' preset matchups in the second round, this meant that the top two teams in a conference could never meet until the Conference Finals, assuming they both made it to that round. After the NBA realigned its two conferences into three divisions each, the seeding rules remained largely unchanged. The top three seeds would now be reserved for division winners. This meant that if the top two teams (by record) in a conference were in the same division, they would be ranked first and fourth, and would face each other in the Conference Semifinals, instead of the Conference Finals, if both teams won their first round series."