The 2008 NBA Finals were held June 5 through June 17 of 2008, to decide the winner of the 2007–08 NBA season, and conclude the season's playoffs. The Boston Celtics, top-seeded champions of the Eastern Conference, defeated the Los Angeles Lakers, top-seeded champions of the Western Conference, four games to two in a best-of-seven series. This was Boston's first title since 1986 and 17th overall.

2008 marked the first time since 2000 that the top seeds from both conferences met in the Finals and the first time since 2003 that any top seeded team played in the NBA finals. The Lakers appeared in the Finals for the first time since 2004 and a record 29th time overall. The Celtics appeared in the Finals for the first time since 1987 and second-best 20th time overall.

Going into the series, the Celtics had won the most championships all-time with 16, and the Lakers were second with 14. The two clubs, the most successful teams in NBA history, looked to renew a longstanding rivalry 21 years after their last Finals meeting in 1987. They narrowly missed meeting each other in 2002, when the Lakers advanced to the Finals, but the Celtics, who led 2-1 in the Conference Finals, eventually fell to the favored New Jersey Nets 4-2. This was the 11th time the teams met in the championship round; the Celtics won eight of their previous ten Finals meetings against the Lakers, winning in 1959, 1962, 1963, 1965, 1966, 1968, 1969 and 1984—the Lakers won in 1985 and 1987.

The NBA Finals is the championship series of the NBA. The series was named the NBA World Championship Series until 1986.

The series is played between the winners of Western Conference Finals and Eastern Conference Finals. At the conclusion of the championship round, the winners of the NBA Finals are awarded the Larry O'Brien Championship Trophy. (Winners from 1946 to 1977 received the Walter A. Brown Trophy) The NBA Finals has been played at the conclusion of every NBA and BAA season in history, the first being held in 1947.

Since 1985, the winner of the NBA Finals has been determined through a 2–3–2 format. The first two and the last two games of the series are played at the arena of the team who earned home court advantage by having the better record during the regular season.

During the first decade the Minneapolis Lakers had the first NBA dynasty, winning 5 championships in 6 years under Hall of Fame head coach John Kundla. The team also featured George Mikan, one of the greatest players in the history of the NBA. Franchises which had previously been in the National Basketball League tended to dominate, especially the Minneapolis Lakers.

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.

Paul Anthony Pierce (born October 13, 1977), nicknamed The Truth, is an American professional basketball forward with the Boston Celtics of the National Basketball Association (NBA). Pierce was a high school McDonald's All-American and earned First Team All-America honors in his junior year at Kansas. Pierce has been a starter every season since being selected by the Celtics with the 10th overall pick in the 1998 NBA Draft. He is a ten-time All-Star and four-time All-NBA team selection, and also led Boston to the NBA Finals in 2008 and 2010, winning the 2008 NBA Finals. He was named the 2008 NBA Finals MVP in his first trip to the NBA Finals. Pierce also is one of only three Celtics, alongside Larry Bird and John Havlicek, who have scored over 20,000 points in their career with the Celtics alone. He holds the Celtics' record for most three-point field goals made. He also ranks third in team history in games played, second in points scored, seventh in total rebounds, fifth in total assists, and second in total steals. His nickname "The Truth" was given to him by Shaquille O'Neal on March 15, 2001.

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.