The ACB Most Valuable Player Award is an annual award of the Liga ACB, the top-tier professional basketball league in Spain. The ACB handed out the award first after the 1991–92 ACB season. Since then, four players have won the award more than once: Darryl Middleton (3-time winner), Arvydas Sabonis, Tanoka Beard, and Luis Scola (2-time winners). Additionally, only six Spanish players have won the award: Juan Carlos Navarro, Marc Gasol, Felipe Reyes, Fernando San Emeterio, Sergio Llull and naturalized Spanish player Nikola Mirotić. The winner of the award is determined by voting by coaches, players, fans (through online voting), and the media.
| ^ | Denotes player who is still active in the Liga ACB | |
| Inducted into the Naismith Memorial Basketball Hall of Fame | ||
| Denotes player whose team won championship that year | ||
| Player (X) | Denotes the number of times the player had been named MVP at that time | |
| Team (X) | Denotes the number of times a player from this team had won at that time |