The ACB Finals Most Valuable Player Award is an award for the top-tier professional basketball league in Spain, the Spanish ACB League. The ACB first named a Finals Most Valuable Player after the 1990–91 ACB season. Since then, only three players have won the award more than once: Arvydas Sabonis, Juan Carlos Navarro, and Felipe Reyes. Historically, the MVP of the ACB Finals usually goes to the player on the winning team that has the highest Performance Index Rating stat over the course of the Finals series.

The Liga ACB, known as Liga Endesa for sponsorship reasons, is the top professional basketball division of the Spanish basketball league system. Administered by the Asociación de Clubs de Baloncesto (ACB), Liga ACB is contested by 18 teams, with the two lowest-placed teams relegated to the LEB Oro and replaced by the top team in that division plus the winner of the promotion playoffs.