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| Host school | De La Salle–College of Saint Benilde | |||||||||||||||
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| Duration | September 18 to 22 | |||||||||||||||
| Arena(s) | Araneta Coliseum | |||||||||||||||
| Finals MVP | Yousif Aljamal | |||||||||||||||
| Winning coach | Koy Banal (1st title) | |||||||||||||||
| Semifinalists |  Letran Knights Mapúa Cardinals | |||||||||||||||
| TV network(s) | Studio 23 and TFC | |||||||||||||||
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| Duration | September 18 to 20 | |||||||||||||||
| Arena(s) | Araneta Coliseum | |||||||||||||||
| Finals MVP | Ryan Buenafe | |||||||||||||||
| Winning coach | Raymond Valenzona (2nd title) | |||||||||||||||
| Semifinalists |  San Beda Red Cubs JRU Light Bombers | |||||||||||||||
| TV network(s) | Studio 23 and TFC | |||||||||||||||
The NCAA Season 82 basketball tournaments are the tournaments of the Philippines National Collegiate Athletic Association for basketball at the 2006–07 season. The tournaments are divided into two divisions: the Juniors tournament for male high school students, and the Seniors tournament for male college students.
Losing only one game against the PCU Dolphins, the San Beda Red Lions only suffered one loss to finish first in the elimination round. San Beda's Nigerian center Samuel Ekwe won Most Valuable Player (MVP) honors. PCU and the Letran Knights were tied for second place; the Dolphins won the second-place playoff to seize the #2 seed and the twice-to-beat advantage. San Beda dispatched fourth-seed Mapua Cardinals in the semifinals, and the Dolphins qualified to the Finals for the third consecutive time by beating the Knights in their own semifinal. The Red Lions and the Dolphins exchanged blowout wins in the first two games of the Finals; in the deciding third game, San Beda won their first NCAA men's basketball championship since 1978, Yousif Aljamal was named Finals MVP.
In the juniors division, the San Sebastian Staglets swept the San Beda Red Cubs, 2-0, to take their second title, as Ryan Buenafe won Finals MVP honors.