• Russell Westbrook of the Oklahoma City Thunder and the Western Conference and James Harden of the Houston Rockets and the Western Conference warm up before the NBA All-Star Game 2016 at the Air Canada Centre on February 14, 2016 in Toronto, Ontario.

Russell Westbrook of the Oklahoma City Thunder and the Western Conference and James Harden of the Houston Rockets and the Western Conference warm up before the NBA All-Star Game 2016 at the Air Canada Centre on February 14, 2016 in Toronto, Ontario. (Photo : Getty Images/Elsa)

The National Basketball Association Most Valuable Player race between James Harden and Russell Westbrook might be the closest one in recent years. Critics and fans alike are torn between the two MVP candidates with Westbrook averaging a triple double while Harden is slowly towing the Rockets to Western Conference supremacy. But at the end of the day, it all comes down to efficiency.

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On paper, Westbrook clearly is the frontrunner for the MVP plum. He has 16 triple doubles this season and he is averaging a triple double of 30.9 points, 10.5 rebounds and 10.5 assists; numbers that are clearly above Harden's 28.4 points, 8.2 rebounds and 11.9 assists. But if people look closer at the advanced statistics, Harden gets the edge because he is more efficient, SB Nation reported.

Both players are averaging more than five turnovers per game, 5.3 for Westbrook and 5.7 for Harden. However, what separates the two other the points, assists, rebounds and turnovers are their True Shooting percentage. Of the 32 players scoring 20 points per game, 'The Beard' is ranked fifth in True Shooting with a .614 clip. Westbrook, meanwhile, is way behind at 29th place behind a .543 TS%.

Also, according to the sports site, Harden needs fewer possessions to come up with his point and assists average than Westbrook's production. 'Brodie' actually takes five more field goal attempts than Harden to get three additional points.

Harden has also taken over Westbrook in NBA.com's Race to the MVP Ladder following his historic triple-double of 53 points, 17 assists and 16 rebounds on New Year's Eve. The Rockets star also leads the league in games with 25 points or more and 10 assists or more with 16 games.

And since the standing of the team in their respective conferences also matter in the MVP race, Harden has the edge as Houston is third in the West with a 27-9 record while the Oklahoma City Thunder are at sixth place behind a 21-15 record.

Watch the video below to see the latest clash between the MVP candidates: