If it were up to the NBA's general managers, Dirk Nowitzki would be the league's most valuable player.
A panel of media members vote on the actual MVP award and the NBA's other season-ending awards.
According to the results of NBA.com's survey, Nowitzki received 17 first-place votes and 8 second-place votes for a total of 109 points. Nash finished second with 82 points and Kobe Bryant of the Los Angeles Lakers finished third with 21 points. Five points were awarded for each first-place vote, three for second place and one for third place.
Nowitzki averaged 24.6 points and 8.9 rebounds per game as the Mavericks finished with a league-best 67-15 record.
The league's general managers also weighed in on the NBA's other player and coaching awards, picking Brandon Roy of the Portland Trail Blazers as rookie of the year over the Toronto Raptors' Andrea Bargnani and the Minnesota Timberwolves' Randy Foye.
The general managers selected Marcus Camby of the Denver Nuggets as defensive player of the year, Leandro Barbosa of the Suns as the league's best sixth man, Kevin Martin of the Sacramento Kings as most improved player, the Dallas Mavericks' Avery Johnson as coach of the year and Raptors GM Bryan Colangelo as executive of the year.