The NBA Finals is the championship series of the National Basketball Association, played under a best-of-seven playoff format. The team winning the Eastern Conference Finals earns one of the two berths in the championship round, with the other going to the team that wins the Western Conference Finals. This event has been played at the conclusion of every NBA and BAA season in history, the first being held in 1947. The 2006 NBA Finals were won by the Miami Heat, who defeated the Dallas Mavericks four games to two, with both teams making their NBA Finals debut.

Controversially, the NBA Finals are often regarded by league officials and U.S. media as a "World Championship," implying that no basketball team in the world could compete with NBA Finalists. This issue has become notable since NBA-based U.S. national teams have been unable to decisively win (or even qualify for the final game) at official international competitions like the 2004 Olympics and the 2002 Basketball World Championship. The winner of the NBA Finals is presented the Larry O'Brien Championship Trophy at the conclusion of the finals.

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注意這個 “Controversially”，也就是說不被世人公認。而是He said, She said.