2023–24 PBA Commissioner's Cup finals

The 2023–24 Philippine Basketball Association (PBA) Commissioner's Cup finals was the best-of-7 championship series of the 2023–24 PBA Commissioner's Cup. It marked the end of the conference's playoffs.

The San Miguel Beermen and the Magnolia Hotshots competed for the 21st Commissioner's Cup championship and the 134th overall championship contested by the league. This was the 1st time that San Miguel and Magnolia competed for the Commissioner's Cup championship and the 10th time that they faced each other in the finals. The last time that these 2 teams met in the finals was during the 2019 PBA Philippine Cup where Beermen defeated the Hotshots in 7 games, 4–3.

Starting from the finals, all PBA games were aired live on RPTV. Previously, games are shown on A2Z (which still broadcast games on a delayed basis), with the now defunct CNN Philippines simulcasting weekend games. Starting from Game 6, A2Z also stopped broadcasting PBA games.

San Miguel defeated Magnolia in six games to claim their fifth Commissioner's Cup title in franchise history. CJ Perez was named the finals MVP for the series.

Game 2
After the game, Magnolia's Calvin Abueva was fined ₱100,000 for doing mocking gestures towards San Miguel's head coach Jorge Gallent during the game.

Game 3
San Miguel's Jericho Cruz was suspended for the game after accummulating five technical fouls during the conference, with his fifth one getting called during game 2.

Game 4
Prior to the game, San Miguel's CJ Perez was awarded his first Best Player of the Conference award, while Phoenix Super LPG's Johnathan Williams was awarded the Best Import of the Conference award.

Broadcast notes
The Commissioner's Cup Finals was aired live on RPTV with simulcast on PBA Rush and Pilipinas Live (both in standard and high definition). A2Z provided airing in a delayed timeslot until game 5.

The PBA Rush broadcast provided English language coverage of the Finals.

The Pilipinas Live broadcast provided English-Filipino language coverage of the Finals.


 * Additional Game 6 Crew:
 * Trophy Presentation: Jutt Sulit and Bea Escudero
 * Celebration Interviewer: Belle Gregorio