By all accounts, this year’s NBA MVP race has narrowed down to two players: Russell Westbrook and James Harden. LeBron James and Kawhi Leonard are also in the mix, but considered long shots. 

Leading the Oklahoma City Thunder to a 46-34 mark, Westbrook has put up mind-blowing individual numbers, averaging an NBA-leading 31.7 points along with 10.7 rebounds and 10.4 assists per game. Not only did he average a triple-double for the entire season (the first player since Oscar Robertson in 1961-1962), but he also set the league record for the most triple-doubles in a single season on Sunday when he recorded his 42nd. 

Oh, and he also had 50 points and hit a three-pointer at the buzzer to win the game for his team by the final score of 106-105.

Not bad.

Harden led the Houston Rockets to a 54-26 mark this season so far and has put up incredible numbers of his own, averaging 29.2 points, 8.1 rebounds and an NBA-leading 11.2 assists per contest.

On Sunday, he picked up his 21st triple-double of the season in a 135-128 victory over the Sacramento Kings with 35 points, 11 rebounds and 15 assists.

As you can imagine, MVP voters will have a very hard time distinguishing who deserves the honor. Is it Westbrook, who has had an historic individual season while leading his team to the playoffs? Or, is it Harden, who has slightly less-impressive individual numbers, but who has led his team to perhaps the most surprising record in the NBA this season? After all, the Rockets are in third place in a very tough Western Conference.

After the game against the Kings on Sunday, Harden spoke to reporters and conveyed his thoughts on what matters most when it comes to determining the MVP:

"I think that's the most important thing. I thought winning is what this is about -- period," Harden said. "I'm not going to get in-depth with all that, but I thought winning was the most important thing. If you set your team up in a position to have a chance, at the ultimate goal, that's the most important thing."

He may have a point. According to the Elias Sports Bureau, the past 34 MVPs’ teams have been on the top three teams of their respective conferences in wins and 45 of the 61 winners overall finished the season first in their conference. Westbrook's team is currently in sixth place in the West.

When asked about Brodie's record-breaking performance on Sunday, Harden replied, "It's a huge accomplishment. He’s been playing extremely well all season long, it's never been done before, it's a great individual accomplishment, and it's great.”

While Harden and Westbrook are close friends, it seems as though Harden wholeheartedly believes that he deserves the award.