The ACB Finals Most Valuable Player Award is an award for the top-tier professional basketball league in Spain, the Spanish ACB League. The ACB first named a Finals Most Valuable Player after the 1990–91 ACB season. Since then, only three players have won the award more than once: Arvydas Sabonis (2 times), Juan Carlos Navarro (3 times), and Felipe Reyes (2 times). Historically, the MVP of the ACB Finals usually goes to the player on the winning team that has the highest Performance Index Rating stat over the course of the Finals series.
The following is a list of the all-time ACB Finals Most Valuable Player Award winners.
| Season | Player | Team | |
|---|---|---|---|
| Montigalá Joventut | |||
| Montigalá Joventut (2×) | |||
| Real Madrid Teka | |||
 Arvydas Sabonis (2×) | Real Madrid Teka (2×) | ||
| Unicaja | |||
| FC Barcelona Banca Catalana | |||
| FC Barcelona Banca Catalana (2×) | |||
| TDK Manresa | |||
| FC Barcelona (3×) | |||
| Real Madrid Teka (3×) | |||
| FC Barcelona (4×) | |||
 Elmer Bennett | TAU Cerámica | ||
| FC Barcelona (5×) | |||
| 2003–04 | FC Barcelona (6×) | ||
| 2004–05 | Real Madrid (4×) | ||
| Unicaja (2×) | |||
| Real Madrid (5×) | |||
| TAU Cerámica (2×) | |||
| Regal FC Barcelona (7×) | |||
| Caja Laboral Baskonia (3×) | |||
 Juan Carlos Navarro (2×) | Regal FC Barcelona (8×) | ||
| FC Barcelona Regal (9×) | |||
| Felipe Reyes (2×) | Real Madrid (6×) | ||
| Juan Carlos Navarro (3×) | FC Barcelona (10×) | ||
| Sergio Llull | Real Madrid (7×) | ||
| Sergio Llull (2×) | Real Madrid (8×) | ||
| Valencia Basket | |||
| Real Madrid (9×) | |||
| Real Madrid (10×) | |||
| KirolBet Baskonia (4×) | |||
| FC Barcelona (11×) | |||
| Real Madrid (11×) | |||
| FC Barcelona (12×) | |||
| Real Madrid (12×) |