The 2008 NBA Playoffs was the postseason for the National Basketball Association's 2007-08 season. It ended with the Eastern Conference champion Boston Celtics defeating the Western Conference champion Los Angeles Lakers 4–2.

The playoffs were noted for the Atlanta Hawks' return after 9 years, taking the #1 seed Celtics to 7 games before bowing out. Also notable was the race for the Western Conference home court advantage, eventually won by the Lakers who emerged as the champions; the debut of the Chris Paul-led New Orleans Hornets in the playoffs after Hurricane Katrina and their 7-game series against defending champions San Antonio Spurs; and the Lakers' and Celtics' revitalization of their franchises, most especially after key trades during the pre-season and regular season. The Celtics ended up playing 26 playoff games (2 games short of a full length postseason of 28), breaking the 25 game record of both the 1994 Knicks, whom Celtics Coach Doc Rivers played for, and 2005 Pistons, by 1 game for the record of most postseason games in a single season played by 1 NBA team. The Knicks, however, only played a Best-of-5 First Round playoff series, and so had 2 fewer games to accomplish that feat.

The National Basketball Association (NBA) Playoffs is a best-of-seven elimination tournament among sixteen teams in the Eastern Conference and Western Conference (called Divisions, pre-1970), ultimately deciding the final four teams who will play in the NBA Conference Finals.

The NBA announced the current revised playoff seeding system on August 3, 2006. Following the NBA regular season, eight teams in each conference qualify for the playoffs and are seeded one to eight.

The team that has the best record in each of the three divisions in each conference is declared division champion. The three champions, and another 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. However, because the NBA does not re-seed its teams and because home court advantage goes to the team with the better record, not the better seeding, division winners are guaranteed no better than a de-facto five seed, as their 4th seeding does not guarantee home court advantage in the first round, and after the first round the 4 vs 5 winner will play the same teams as the loser would have played had they won the first round. This will continue throughout the remainder of the playoffs and to the finals until the 4 vs 5 winner loses a playoff round or wins the championship. Of the remaining eleven conference teams, the four with the best records are seeded fifth through eighth based on their record.

Paul Anthony Pierce (born October 13, 1977), nicknamed The Truth, is an American professional basketball forward with the Boston Celtics of the National Basketball Association (NBA). Pierce was a high school McDonald's All-American and earned First Team All-America honors in his junior year at Kansas. Pierce has been a starter every season since being selected by the Celtics with the 10th overall pick in the 1998 NBA Draft. He is a ten-time All-Star and four-time All-NBA team selection, and also led Boston to the NBA Finals in 2008 and 2010, winning the 2008 NBA Finals. He was named the 2008 NBA Finals MVP in his first trip to the NBA Finals. Pierce also is one of only three Celtics, alongside Larry Bird and John Havlicek, who have scored over 20,000 points in their career with the Celtics alone. He holds the Celtics' record for most three-point field goals made. He also ranks third in team history in games played, second in points scored, seventh in total rebounds, fifth in total assists, and second in total steals. His nickname "The Truth" was given to him by Shaquille O'Neal on March 15, 2001.

LeBron Raymone James (/ləˈbrɒn/; born December 30, 1984) is an American professional basketball player for the Miami Heat of the National Basketball Association (NBA). Nicknamed "King James", he was a three-time "Mr. Basketball" of Ohio in high school, and was highly promoted in the national media as a future NBA superstar while a sophomore at St. Vincent – St. Mary High School. He was selected with the number one pick in the 2003 NBA Draft by the Cleveland Cavaliers. Listed as a small forward, James has set numerous youngest player records since joining the league. He was named the NBA Rookie of the Year in 2003–04, was named the NBA Most Valuable Player in 2009, 2010, and 2012 and has been both an All-NBA selection and an All-Star every season since 2005. In 2010, a much-publicized free agency process ended with James signing with the Miami Heat.

James led the Cleveland Cavaliers to consecutive playoff appearances from 2006 through 2010. In 2007, the Cavaliers advanced to the NBA Finals for the first time in franchise history, but lost to the San Antonio Spurs. In 2011, James and the Miami Heat advanced to the NBA Finals but lost to the Dallas Mavericks. James has been a member of the USA national team, winning a bronze medal at the 2004 Olympics and gold at the 2008 Olympics.

Kobe Bean Bryant (born August 23, 1978) is an American professional basketball player who plays shooting guard for the Los Angeles Lakers of the National Basketball Association (NBA). Bryant enjoyed a successful high school basketball career at Lower Merion High School, where he was recognized as the top high school basketball player in the country. He decided to declare his eligibility for the NBA Draft upon graduation, and was selected with the 13th overall pick in the 1996 NBA Draft by the Charlotte Hornets, then traded to the Los Angeles Lakers. As a rookie, Bryant earned himself a reputation as a high-flyer and a fan favorite by winning the 1997 Slam Dunk Contest.

Bryant and Shaquille O'Neal led the Lakers to three consecutive NBA championships from 2000 to 2002. A heated feud between the duo and a loss in the 2004 NBA Finals was followed by O'Neal's trade from the Lakers after the 2003–04 season. Following O'Neal's departure Bryant became the cornerstone of the Los Angeles Lakers franchise. He led the NBA in scoring during the 2005–06 and 2006–07 seasons, setting numerous scoring records in the process. In 2006, Bryant scored a career-high 81 points against the Toronto Raptors, the second most points scored in a single game in NBA history, second only to Wilt Chamberlain's 100-point game in 1962. He was awarded the regular season's Most Valuable Player Award (MVP) in 2008. After losing in the 2008 NBA Finals, Bryant led the Lakers to two consecutive championships in 2009 and 2010, earning the NBA Finals MVP Award on both occasions.