In the finals, the Kings faced San Miguel and fell behind 0–2 in the series similar to their 2001 showdown. But unlike in 2001, this time the outcome was different. The Kings would win the next four games, with games 3 and 4 being blowouts, to win the 2006-07 PBA Philippine Cup, becoming only the fifth PBA team to win the title after losing the first two games. It was a sweet revenge for the Kings as Helterbrand, who sank two crucial free throws in Game 6, was named Finals MVP. Caguioa also won the Best Player of the Conference award.
