ESPN’s Marc Stein thinks so. In his column “Sorry Wilt: You’re no Kobe,” Stein says Bryant’s 81-point barrage against the Raptors Sunday night was more impressive than any other individual performance in NBA history, including Chamberlain’s 100-point effort nearly 45 years ago:

The folks who did see the 100-pointer and the game’s historians would be forced to tell you that the entire fourth quarter was a back-and-forth scramble between one team trying desperately to get Wilt the record and another trying to keep him from getting it. Wilt himself is quoted on the Basketball Hall of Fame’s Web site as calling that fourth quarter “a farce.”

In the forthcoming flood of Kobe replays, you’ll see that there’s nothing farcical about Bryant hauling the Lakers back from a 71-53 deficit. You’ll see a Raps team that kept the game sufficiently close in the final quarter to keep Kobe out there shooting, and nary an intentional foul by the Lakers to get the ball back (as Wilt needed).

That alone adds more legitimacy to Kobe’s performance. Wilt’s 100 points seem hollow after reading that, a number for the sake of being a number. Kobe’s 81, on the other hand, was legit, coming in a game where Bryant needed to score to win.

Stein goes even further, though, and this may be the most compelling part of his argument:

Don’t forget, furthermore, that no less an authority than Michael Jordan has been known to say that a perimeter player has it way harder when it comes to making a legitimate run at Wilt’s record, taking an array of longer and/or tougher shots. Factor in the ball-handling responsibilities and the energy required to play defense all over the floor and you can understand MJ’s theory. This might also help back it up: Jordan himself topped out at 69 points as his one-night best and needed overtime to get there.

When I first saw the article listed on the ESPN homepage saying that Kobe’s performance topped Wilt’s, I laughed. I’m not laughing anymore. Chamberlain’s 100-point effort is amazing, no doubt, but it’s not as authentic or as significant as Bryant’s 81, representing something a kid would try to pull off in a video game more than anything else. With that in mind, I’d say there’s no question we just saw the best single performance in NBA history.

ESPN took this argument one step further today, though, comparing the 81 to some of sports history’s greatest achievements: Gayle Sayers’ 6 TDs (in 14 touches), Jamal Lewis’ 295 rushing yards, 20 Ks by Roger Clemens (twice), Kerry Wood and Randy Johnson, and Mark Whitten’s 4 home runs and 12 RBI, among others. Personally, I’ve always found it difficult to compare individual accomplishments across sports: different circumstances, different games, different rules. Still, it’s an interesting comparison.