2006–07 PBA Philippine Cup finals
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| Dates | February 9–23 | |||||||||
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| MVP | Jayjay Helterbrand | |||||||||
| Television | ABC | |||||||||
| Radio network | Radyo PBA | |||||||||
The 2006–07 PBA Philippine Cup finals was the championship series of the 2006-07 PBA season's 2006-07 PBA Philippine Cup of the Philippine Basketball Association (PBA). The series was a best of seven affair and was the 92nd championship disputed in the league. The teams competing are first-seed Barangay Ginebra Kings and the second-seed San Miguel Beermen, two of the four San Miguel Corporation-owned teams.
San Miguel won the first two games of the series, with Game 2 going down to the wire; Ginebra then won the next two games with 30-point leads. In the pivotal fifth game, the Beermen faltered in the end game as the Kings lead the series for the first time. San Miguel led by a large margin in Game 6 but the Kings cut the lead and eventually came from behind to win the game, and their seventh championship, with Ginebra point guard Jayjay Helterbrand winning finals MVP honors.