The NABC Player of the Year is an award given annually by the National Association of Basketball Coaches (NABC) to recognize the top player in men's college basketball across the three largest college athletic associations in the United States. The award has been given since the 1974–75 season to National Collegiate Athletic Association (NCAA) Division I basketball players, and since the 1982–83 season to its Division II and Division III players. The award has been given since the 2007–08 season to National Association of Intercollegiate Athletics (NAIA) and to two-year schools' players. The awards have previously been sponsored by State Farm Insurance.

The North Carolina Tar Heels Men's basketball program is a college basketball team of the University of North Carolina at Chapel Hill. The Tar Heels have won six NCAA championships in addition to a 1924 Helms Athletic Foundation title (retroactive). North Carolina has won a record 133 NCAA tournament matchups while advancing to 31 Sweet Sixteen berths, a record 21 Final Fours, and 12 title games. It is the only school to have an active streak of reaching the National Championship game for nine straight decades and at least two Final Fours for six straight decades, all while averaging more wins per season played (20.7) than any other program in college basketball. In 2012, ESPN ranked North Carolina No. 1 on its list of the 50 most successful programs of the past fifty years.