The 2007 NCAA Division I Men's Basketball Championship Game was the finals of the 2007 NCAA Division I Men's Basketball Tournament and determined the national champion for the 2006–07 NCAA Division I men's basketball season. The 2007 National Title game was played at the Georgia Dome in Atlanta, Georgia between the 2007 South Regional Champions, No. 1-seeded Ohio State and the 2007 Midwest Regional Champions, No. 1-seeded Florida.

For the second time in three years, the National Title Game was played between two No. 1 seeds. This game was a rematch of the game at O'Connell Center on December 23, 2006, which was won by Florida who crushed Ohio State in an 86–60 victory. This game featured the same two teams that participated in the 2007 BCS National Championship Game marking the first time that the same two schools were competing for the football and basketball national championships which saw Florida beat Ohio State 41–14 to be the national champions of college football.

Ohio State entered the 2007 NCAA Tournament as the No.1 seed in the South Region. In the first round, Greg Oden had a double-double to beat Central Connecticut State 78-57. In the second round, Ohio State overcame a late deficit for a 78–71 overtime win over Xavier. In the Sweet 16, Oden blocked a last second shot by Ramar Smith to beat Tennessee 85-84. In the Elite Eight of the 2007 NCAA Tournament, Ohio State used Oden's 17 points to beat Memphis 92–76 for a trip to the 2007 Final Four. In the Final Four, Oden's 13 points were six points short of Roy Hibbert's 19 points but it was Ohio State who got the victory beating Georgetown 67–60 for a trip to the 2007 National Championship Game.

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