The 2006-07 NBA season was the Spurs' 40th season as a franchise, the 34th in San Antonio, and the 31st season in the NBA The season saw the Spurs win their fourth NBA Championship, sweeping the LeBron James-led Cleveland Cavaliers in four games.

* Statistics include only games with the Spurs

(3) San Antonio Spurs vs. (6) Denver Nuggets

Last Playoff Meeting: 2005 Western Conference First Round (San Antonio won 4–1)

(2) Phoenix Suns vs. (3) San Antonio Spurs

Last Playoff Meeting: 2005 Western Conference Finals (San Antonio won 4–1)

(3) San Antonio Spurs vs. (4) Utah Jazz

Last Playoff Meeting: 1998 Western Conference Semifinals (Utah won 4–1)

LeBron James and the Cleveland Cavaliers entered the 2007 Finals as newcomers. Game 1 was the first NBA Finals appearance in franchise history, and the first for each of its players (other than reserve point guard Eric Snow). However, the San Antonio Spurs had been to the Finals in three of the past eight seasons, winning a championship each time. With solid performances by Tim Duncan, Tony Parker, and Manu Ginóbili, the Spurs won the series opener in convincing fashion, limiting LeBron James to 14 points on 4–16 shooting.

The Spurs took a stranglehold on momentum in Game 2. The Spurs big three overwhelmed the Cavs and the Spurs led by as many as 29 points in the third quarter. They absolutely dominated game during first 3 quarters and played show-time basketball. A furious 25–6 rally by Cleveland in the final quarter wasn't enough as the Spurs took a 2–0 lead in the series.

Rookie Daniel Gibson started Game 3 in place of the injured Larry Hughes but scored a series-low 2 points on 1–10 shooting. As a team the Cavs shot only .367 but out-rebounded the Spurs 48–41. Zydrunas Ilgauskas had a 2006–07 season high 18 rebounds. On the game's final play, LeBron James missed a potential game-tying 29-foot 3-pointer (which he contested as a foul on Bruce Bowen).

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