The 2007 NBA Finals was the championship series of the 2006-07 National Basketball Association season, and was the conclusion of the 2007 NBA Playoffs. The best-of-seven series was played between the Western Conference champion San Antonio Spurs and the Eastern Conference champion Cleveland Cavaliers. This was Cleveland's first trip to the NBA Finals in their franchise history and San Antonio's fourth. The Spurs swept the Cavaliers 4-0. Tony Parker was named the series' MVP. The series was televised on ABC under the ESPN on ABC branding, and produced remarkably low television ratings.

The Finals are played using the current 2-3-2 format, where the first two and last two games are held at the team with home court advantage. The NBA, after experimenting in the early years, restored this original format for the Finals in 1985. The other playoff series are played in the 2-2-1-1-1 format.

The best-of-seven series began on June 7, 2007, with the Western Conference champion San Antonio Spurs playing the Eastern Conference champion Cleveland Cavaliers. Because the San Antonio Spurs had a better regular season win-loss record, they had home court advantage.

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.

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.

William Anthony "Tony" Parker Jr. (born 17 May 1982) is a French professional basketball player with the San Antonio Spurs of the National Basketball Association (NBA).

The son of a professional basketball player, Parker played for two years in the French basketball league before entering the 2001 NBA Draft. He was selected by the San Antonio Spurs with the 28th overall pick in the draft and quickly became their starting point guard, helping the Spurs win three NBA Championships in 2003, 2005 and 2007. Employing his pace and high field goal percentage to great effect, Parker has been named to four NBA All-Star games, an All-NBA Second Team, and an All-NBA Third Team. He was the 2007 NBA Finals MVP.

Parker is also a music artist with his own music album TP. He married actress Eva Longoria, best known for her role in the ABC television series Desperate Housewives, on 7 July 2007. In November 2010, both parties filed for divorce.