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 93rd 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 the wire; Ginebra then won the next two games with 30-point leads. On the pivotal fifth game, the Beermen faltered on the end game as the Kings lead the series for the first time. San Miguel led by a large margin on 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 Most Valuable Player honors.

San Miguel's Danny Seigle is the younger brother of Ginebra's Andy Seigle. Both Ginebra and San Miguel are owned by San Miguel Corporation (SMC). Ginebra coach Jong Uichico was San Miguel's coach when they last won the championship; Uichico was transferred to Ginebra when Chot Reyes was hired by SMC as the new Beermen coach, after Reyes coached the SMC-backed national team and the Coca-Cola Tigers, another SMC-owned PBA team. Siot Tanquingcen, Ginebra's head coach, was demoted to assistant coach capacity; he was previously Uichico's assistant at San Miguel.

Prior to the game, the new perpetual trophy was presented.

The Beermen had an unconventional starting lineup, with Olsen Racela sitting on the bench being replaced by LA Tenorio, which caused Jayjay Helterbrand's offensive game to start badly as Tenorio kept tight defense. Red Bull transferee Lordy Tugade, on his third straight Finals appearance, converted three pointers as Mark Caguioa wasn't able to get support from his teammates.

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