1971 Commercial Union Assurance Masters
| 1971 Pepsi-Cola Masters | |
|---|---|
| Date | December 4 – December 12 |
| Edition | 2nd |
| Category | Grand Prix |
| Draw | 7S (round robin) |
| Prize money | $48,000 |
| Surface | Carpet / Indoor |
| Location | Paris, France |
| Venue | Coubertin Stadium |
| Champions | |
| Singles | |
 Ilie Năstase
|
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The 1971 Pepsi-Cola Masters was a men's tennis tournament played on indoor carpet courts of the Coubertin Stadium in Paris, France. It was the 2nd edition of the Masters Grand Prix and was the season-ending event of the 1971 Grand Prix circuit. The tournament consisted of a round robin competition for the seven highest points scorers of the Grand Prix circuit. John Newcombe and Ken Rosewall, players signed to the rival World Championship Circuit but who also took part in several Grand Prix tournaments, had qualified for the event but declined to participate. The tournament was held from 4 December through 12 December 1971 and was won by Ilie Năstase who earned the $15,000 first prize.
Ilie Năstase won a round robin competition also featuring 
Pierre Barthes, 
Željko Franulović, 
Clark Graebner, 
Jan Kodeš, Cliff Richey and Stan Smith.
...
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