In the past few National Basketball Association (NBA) seasons, viewers have been exposed to the atrocity that is “tanking.” Tanking is essentially the action of a team or organization to purposely lose as many games as possible to garner the highest possible pick in the following draft. As of now, the quintessential “poster team” for tanking is the Philadelphia 76ers. For the last couple of seasons, the 76ers’ ownership has made the conscious decision to tank in attempt to rebuild the once-storied franchise. Although many national basketball pundits and critics are appalled that anyone would even consider such an idea, the argument can be made that it is not as bad as one might assume. In all honesty, tanking can be both good and bad, depending on the agenda. For example, the 76ers are in a rebuilding phase where they are trying to return to championship contention after a few years, and tanking appears to be the best method of reconstruction. Last year, 76ers owner Josh Harris called the team’s 19 win-season a “huge success.” Additionally, the team’s choice to draft injured players such as rookie center Joel Embiid and 2nd-year center Nerlens Noel show that the team’s hopes lie in the future and in the reconstruction of the franchise. Regardless of anyone’s standpoint on the matter, it is inevitable to observe that sometimes, tanking is the only way. The actions by the 76ers front office go to show that tanking is only bad if it is not in a team’s best interests, and although a ghastly notion, is not as detrimental to the sport as it is perceived to be.