The 1975–76 American Basketball Association season was its ninth and final season. The shot clock was changed from 30 to 24 seconds to match the NBA. Dave DeBusschere was the league's new commissioner, its seventh and last.
Prior to the start of the season, the Memphis Sounds relocated to Baltimore, Maryland, and briefly became the Baltimore Hustlers, then the Baltimore Claws. The Claws folded during the preseason in October after playing three exhibition games. The San Diego Conquistadors were replaced for the 1975-76 season by the San Diego Sails, but folded in November, followed by the Utah Stars in early December. The Virginia Squires folded in May following the end of the season, unable to make a $75,000 league assessment.
The 1976 ABA All-Star Game saw the first place Denver Nuggets come from behind to defeat the ABA All Stars 144-138 in Denver. The game saw the first ever Slam Dunk Contest, won by Julius Erving.
With the conclusion of the season, the June 1976 ABA-NBA merger saw the Denver Nuggets, Indiana Pacers, New York Nets, and San Antonio Spurs join the NBA, while the Kentucky Colonels and Spirits of St. Louis accepted deals to fold.