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Ben Simmons sat out the second half of Philadelphia's loss to Dallas as the 76ers played their final warm-up game before the resumption of the NBA season.

Ben Simmons and his Philadelphia 76ers have had their final tune-up before the resumption of the NBA regular season.

Coach Brett Brown rested Simmons for the entire second half of their 118-115 scrimmage overtime loss to the Dallas Mavericks on Tuesday.

The 76ers lost two of their three warm-up games at Walt Disney World in Orlando, Florida, but Brown believes they are well-positioned for their season restart opener against the Indiana Pacers on Saturday.

"I walk away from these three games definitely happy with the group," Brown told reporters.

"I think the spirit is as good as it has been."

The 76ers' All-Star centre Joel Embiid sat out his second straight game to rest a sore right calf muscle.

He is expected to be fit for the Pacers clash.

Simmons had a rough shooting night against the Mavericks, making just two of 10 field goals for four points in 19 minutes on the court.

He did not attempt a three-pointer.

Simmons had nine rebounds, two assists and a steal.

Forward Tobias Harris led the 76ers with 28 points and 11 rebounds while Mavericks stars Luka Doncic and Kristaps Porzingis had 23 and 17 points respectively.

The NBA season was shut down on March 11 after Utah Jazz centre Rudy Gobert tested positive for COVID-19.

The league has gone to great care to create a secure "bubble" inside Disney World in an attempt to safely play out the remainder of the season.

Joe Ingles and the Jazz play the season restart opener against the New Orleans Pelicans on Thursday.