The 2007–08 Miami Heat season was their 20th season in the National Basketball Association. To commemorate the anniversary, the Heat jerseys bear a XX on the rightmost part. However, the season turned out to be disastrous as they finished 15–67, which was, ironically, the same record the team posted in their inaugural season.

This was Pat Riley's final season as head coach of the Heat before resigning for a second time following the season. He did, however, remain as team president.

It was also Alonzo Mourning's final season in the NBA as he suffered a season-ending and a possible career-ending knee injury in a December game in Atlanta. After sitting out half of next season, Mourning retired in January. After his retirement, Mourning did stay with the Heat as an executive.

Mid-season, Shaquille O'Neal was traded to the Phoenix Suns for Shawn Marion and Marcus Banks. Before the trade, the Heat acquired Penny Hardaway, who was O'Neal's teammate with the Orlando Magic from 1993 until 1996. This move reunited the duo. However, Hardaway was waived after a few games and he would never play in the NBA again.

Dwyane Wade, after recovering from off-season shoulder and knee surgeries, battled knee injuries and missed the final 21 games of the season after undergoing OssaTron treatment on his left knee. Wade recovered in time to play in the 2008 Summer Olympics.

Key dates prior to the start of the season:

Miami's selections from the 2007 NBA draft in New York City.

Record: 4–11 ; Home: 2–6 ; Road: 2–5

Record: 4–12 ; Home: 2–4 ; Road: 2–8

Record: 1–13 ; Home: 1–7 ; Road: 0–6

Record: 2–10 ; Home: 1–5 ; Road: 1–5

Record: 2–15 ; Home: 1–7 ; Road: 1–8

Record: 2–6 ; Home: 2–3 ; Road: 0–3

*Total for entire season including previous team(s)

The Heat have been involved in the following transactions during the 2007–08 season.

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