2006–07 PBA Philippine Cup Finals

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. With their backs against the wall, San Miguel managed to lead with a big 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.