The United States basketball team, with only a week's practice before the Maccabiah Games, beat Israel, 92-91, today and won the last gold medal of the Jewish Olympics.

The Americans won on two free throws by Willy Sims of New York with three seconds remaining.

Coach Dolph Schayes' son, Daniel, of Conshohocken, Pa., and Brian Magid of Silver Spring, Md., each scored 18 points to lead the Americans.

"We broke their press and dominated the backboards - that's how we won," said Magid, former U. of Maryland player who has transferred to George Washington. Hal Cohen of Canton N.Y., scored 18 and Lewis Cohen, Canoga Park, Calif., had 14.

The lead changed a dozen times in the final minutes of the game. Three seconds before the end, with Israel leading, 91-90, Israeli Boaz Yanai fouled Sims, who hit his two free throws.

A preliminary summary of medals from the Games showed the United States finishing with 78 gold medals, and Israel with 56.

Top-seeded Steve Krulevitz of Baltimore beat compatriot Larry Nagler, 6-3, 6-2, in the men's singles tennis.

In the men's 40-meter diving, Mike Touber of the U.S. won the gold 488.15 points, a Maccabiah record, and in the 18-meter women's diving Julie Bekman of the U.S. won the gold with 379.90 points.