The main purpose of this study is to analyze the relationship between the wining-losing scoring point of the NBA semi-final teams and its forecasted variables along with the factors to affect the wining-losing score. Using the descriptive statistics the multi-regression and the one-way ANOVA method this study analyzes the 2008-2009 playoffs' data. The study concludes that the height and the weight of the players are not decisive factors for the playing teams to enter the semi-final games. In addition, the result of the multi-regression analysis shows the (1) Goal Rate (FG%), Three-Ball Hitting Rate (3P%). Offensive Rebounds Rate (OR), Defensive Rebounds Rate (DR), and Stealing Ball Rate (STL) have a significantly Positive impact on the wining-losing game score while the Error Ball (TO) and Foul show a significantly negative impact on the winning-losing game score; (2) FG%, 3P%, OR, DR, STL and Foul have a significantly positive impact on the goal score, while TO has a significantly negative impact on the Goal score. Key factors to affect the winning-losing game score and goal score may be varied. For example the higher FT% could increase goal score but it's not the main factor to win the NBM game. Another example, more fouling frequent might illustrate negative impact on the wining-losing game score but it can increase the chance for team to gain goal score. For analyzing the performance of the team as a future basis for interpretation, this study suggests that further studies should just focus on one team's performance and to gather all variables which have impacts on the team performance and intensively to analyze the relationship between its key player's offense-defense performance and the winning-losing game score.