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| Dates | December 5–14, 1997 | |||||||||
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| MVP | Johnny Abarrientos | |||||||||
| Television | VTV (IBC) | |||||||||
| Radio network | DWFM | |||||||||
The 1997 PBA Governors Cup finals was the best-of-7 basketball championship series of the 1997 PBA Governors Cup, and the conclusion of the conference's playoffs. The Alaska Milkmen and Purefoods Carne Norte Beefies played for the 68th championship contested by the league.
The Alaska Milkmen won against Purefoods Carne Norte Beefies, 4 games to 1, to retain the Governor's Cup title for the 4th straight time.
Johnny Abarrientos won on his second back to back PBA finals MVP in Governors Cup finals.