The subject of tanking in the NBA keeps coming up with each completion of a season. This practice occurs when a team is completely out of playoff contention and they play to lose so they can get a lottery pic in the next draft. Instead of playing to win and improve their position in the current rankings, they believe a lottery pick will rebuild their team quicker than trying to move up and possibly make the playoffs.The Philadelphia 76ers, the New York Knicks, and the Pacers have all been accused of this in recent years. To the purest in the sport of basketball, this is just like shaving points. Teams have done this in the past so bettors can get huge payoffs. It is also unfair if you tank a game that allows a contender to get an easy win while some other team is playing in a legitimate game.The NBA is trying to come up with a system that favors number of wins over who finishes at the bottom. My feeling is that too often this practice of tanking allows one of the top teams in the NBA (and other pro sports as well) to rest players at the end of the year while some other contending teams have to play their starters a full game so they do not lose any playoff position.