The 2006 NBA All-Star Game was played on Sunday, February 19, 2006 at the Toyota Center in Houston, home of the Houston Rockets. The game was the 55th annual All-Star game. The theme song was by Houston native Chamillionaire who made a new version of his hit "Turn It Up." Trailing by 21 points, the East rode the hot shooting of LeBron James and the teamwork of the four All-Stars from the Detroit Pistons to a 122–120 victory over the West. The 21-year-old James, who scored 29 points and grabbed six rebounds, became the youngest player to win MVP. With the score tied, Dwyane Wade, who finished with 20 points, hit the game-winning layup with 16 seconds left. Tracy McGrady of the Houston Rockets led all players with a game-high 36 points.

Toyota Center is an indoor arena located in Houston. It is named after the Japanese automobile manufacturer Toyota. The arena is home to the Houston Rockets of the National Basketball Association (NBA), and it was once the home of the Houston Aeros of the American Hockey League (AHL), and the Houston Comets of the Women's National Basketball Association (WNBA).