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David, the answer to your question seems to be the 82-83 Rockets.

They went from the playoffs, and their second season removed from a finals appearance, to 14 wins and a .171 win percentage. The 52-53 Warriors (then in Philly) are a close second (12-57, .174).

This year's Bucks tied the 07-08 Heat (second season removed from a championship) at 15-67, a .183 win percentage.


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