The 2006 NBA Playoffs was the postseason of the National Basketball Association's 2005-06 season. The Miami Heat defeated the Dallas Mavericks 4-2 in the NBA Finals. Dwyane Wade was named NBA Finals MVP.

The Clippers were the biggest surprise, as they not only made the playoffs for the first time since 1997, but advanced to the second round for the first time since 1976, when they were the Buffalo Braves. They came within 1 game of making it to the conference finals for the first time, but lost Game 7 to the Suns.

2006 marked the playoff debut of LeBron James, who helped the Cavs eke out 1-point OT victories over the Washington Wizards in Games 5 and 6 of their first-round series to advance. It was the Cavaliers' first playoff appearance since 1998, and they earned their first playoff series win since 1993. Against the two-time defending Eastern Conference champion Detroit Pistons, the Cavs were routed in Game 1 and lost Game 2 by 6 before winning the next 3 and being 1 game away from handing the Pistons a playoff defeat. Detroit recovered and won the last 2 to take the series in 7.

The National Basketball Association (NBA) Playoffs is a best-of-seven elimination tournament among sixteen teams in the Eastern Conference and Western Conference (called Divisions, pre-1970), ultimately deciding the final four teams who will play in the NBA Conference Finals.

The NBA announced the current revised playoff seeding system on August 3, 2006. Following the NBA regular season, eight teams in each conference qualify for the playoffs and are seeded one to eight.

The team that has the best record in each of the three divisions in each conference is declared division champion. The three champions, and another team in the conference with the best record, are seeded one through four by their records. This guarantees that the division champions will be no lower than fourth seed, and also ensures that a conference's two best teams (by record) are ranked as the top two. However, because the NBA does not re-seed its teams and because home court advantage goes to the team with the better record, not the better seeding, division winners are guaranteed no better than a de-facto five seed, as their 4th seeding does not guarantee home court advantage in the first round, and after the first round the 4 vs 5 winner will play the same teams as the loser would have played had they won the first round. This will continue throughout the remainder of the playoffs and to the finals until the 4 vs 5 winner loses a playoff round or wins the championship. Of the remaining eleven conference teams, the four with the best records are seeded fifth through eighth based on their record.

Kobe Bean Bryant (born August 23, 1978) is an American professional basketball player who plays shooting guard for the Los Angeles Lakers of the National Basketball Association (NBA). Bryant enjoyed a successful high school basketball career at Lower Merion High School, where he was recognized as the top high school basketball player in the country. He decided to declare his eligibility for the NBA Draft upon graduation, and was selected with the 13th overall pick in the 1996 NBA Draft by the Charlotte Hornets, then traded to the Los Angeles Lakers. As a rookie, Bryant earned himself a reputation as a high-flyer and a fan favorite by winning the 1997 Slam Dunk Contest.

Bryant and Shaquille O'Neal led the Lakers to three consecutive NBA championships from 2000 to 2002. A heated feud between the duo and a loss in the 2004 NBA Finals was followed by O'Neal's trade from the Lakers after the 2003–04 season. Following O'Neal's departure Bryant became the cornerstone of the Los Angeles Lakers franchise. He led the NBA in scoring during the 2005–06 and 2006–07 seasons, setting numerous scoring records in the process. In 2006, Bryant scored a career-high 81 points against the Toronto Raptors, the second most points scored in a single game in NBA history, second only to Wilt Chamberlain's 100-point game in 1962. He was awarded the regular season's Most Valuable Player Award (MVP) in 2008. After losing in the 2008 NBA Finals, Bryant led the Lakers to two consecutive championships in 2009 and 2010, earning the NBA Finals MVP Award on both occasions.

LeBron Raymone James (/ləˈbrɒn/; born December 30, 1984) is an American professional basketball player for the Miami Heat of the National Basketball Association (NBA). Nicknamed "King James", he was a three-time "Mr. Basketball" of Ohio in high school, and was highly promoted in the national media as a future NBA superstar while a sophomore at St. Vincent – St. Mary High School. He was selected with the number one pick in the 2003 NBA Draft by the Cleveland Cavaliers. Listed as a small forward, James has set numerous youngest player records since joining the league. He was named the NBA Rookie of the Year in 2003–04, was named the NBA Most Valuable Player in 2009, 2010, and 2012 and has been both an All-NBA selection and an All-Star every season since 2005. In 2010, a much-publicized free agency process ended with James signing with the Miami Heat.

James led the Cleveland Cavaliers to consecutive playoff appearances from 2006 through 2010. In 2007, the Cavaliers advanced to the NBA Finals for the first time in franchise history, but lost to the San Antonio Spurs. In 2011, James and the Miami Heat advanced to the NBA Finals but lost to the Dallas Mavericks. James has been a member of the USA national team, winning a bronze medal at the 2004 Olympics and gold at the 2008 Olympics.

Gilbert Jay Arenas, Jr. (pronounced /əˈriːnɨs/; born January 6, 1982) is an American professional basketball player who plays for the Memphis Grizzlies of the National Basketball Association (NBA). He plays as a point guard and shooting guard.

Arenas attended Grant High School in Valley Glen, California, and accepted a scholarship offer to the University of Arizona late in his junior year. He entered the 2001 NBA Draft and was selected in the second round (30th pick) by the Golden State Warriors.

Arenas is a three-time NBA All-Star, three-time member of the All-NBA Teams, and was voted the NBA Most Improved Player in the 2002–03 season. Arenas was most often nicknamed "Agent Zero," due to his former jersey number, but has increasingly been referred to as "Hibachi," a nod to the small Japanese heating device, which literally translates to "bowl of fire." Both names quickly became fan favorites in the Washington area during his time there.

Arenas was suspended for most of the 2009–10 season because of handgun violations stemming from an episode on December 24, 2009, and for subsequent actions that appeared to make light of this episode.