The aim of this paper was to identify the variables that determine winning or losing in the critical moments of the basketball games. A total of forty one critical moments were analyzed, corresponding to 30 games of the regular season from the Spanish Professional League (ACB, season 2007-2008). Games were selected according to the definition of critical moments (described in the available literature), which corresponded to overtime and the last 5 minutes of games with score differences equal or below to six points. The results revealed better values in the winners in defensive rebounds and successful free-throws.