The NCAA Season 82 basketball tournaments are the tournaments of the Philippines National Collegiate Athletic Association for basketball at the 2006–07 season. The tournaments are divided into two divisions: the Juniors tournament for male high school students, and the Seniors tournament for male college students. Losing only one game against the PCU Dolphins, the San Beda Red Lions only suffered one loss to finish first in the elimination round. San Beda's Nigerian center Samuel Ekwe won Most Valuable Player (MVP) honors. PCU and the Letran Knights were tied for second place; the Dolphins won the second-place playoff to seize the #2 seed and the twice-to-beat advantage. San Beda dispatched fourth-seed Mapua Cardinals in the semifinals, and the Dolphins qualified to the Finals for the third consecutive time by beating the Knights in their own semifinal. The Red Lions and the Dolphins exchanged blowout wins in the first two games of the Finals; in the deciding third game, San Beda won their first NCAA men's basketball championship since 1978, Yousif Aljamal was named Finals MVP. In the juniors division, the San Sebastian Staglets swept the San Beda Red Cubs, 2-0, to take their second title, as Ryan Buenafe won Finals MVP honors. Seniors' tournament Preseason Former UP Fighting Maroons basketball player and Philippine Basketball Association commissioner Jun Bernardino assumes the role of basketball commissioner for the season. On a report published on June 12, it was reported that JRU Heavy Bombers coach Cris Calilan, part of the 1972 champion team (JRU's last championship) resigned from the team and took most of the players with him. To prevent allegations of game-fixing, the Management Committee asked for the help of the National Bureau of Investigation (NBI) to thwart efforts of such activities. All of the elimination round games after Opening Day will be held at the Rizal Memorial Sports Complex at Manila. New coaches are Raymund Valenzona of the San Sebastian Stags, and Ariel Vanguardia of JRU. Valenzona is a son of retired coach Turo Valenzona, while Vanguardia who was tasked to replace former coach Cris Calilan, who left the team. San Beda Red Lions coach Koy Banal would be on his first full season as coach of the Red Lions. On June 22, PCU Dolphins head coach Junel Baculi resigned due to health reasons. He will be replaced by Joel Dualan on an acting capacity. Management Committee (MANCOM) chairman Bernardo Atienza of