The UAAP Season 66 men's basketball tournament refers to the men's basketball tournament of UAAP Season 66 (2003–04 season) of the University Athletic Association of the Philippines (UAAP). The tournament was hosted by Ateneo de Manila University. ABS-CBN covered the games on Studio 23. After a UAAP Board decision that upheld the UE Red Warriors' protest against the De La Salle Green Archers, three teams ended tied for first after the elimination round. By virtue of having the superior point differential from games among the tied teams, the defending champions Ateneo Blue Eagles secured the #1 seed; the FEU Tamaraws defeated UE in the second-seed playoff in a virtual game one of a best-of-3 series. Ateneo needed their twice-to-beat advantage to outlast La Salle in a fight-marred series to advance to the Finals, while FEU needed one game to eliminate a stubborn UE team. In the Finals, FEU coach Koy Banal led the team to victory over a tired Ateneo team coached by his brother Joel to win FEU's first UAAP men's basketball championship since 1997. UE's James Yap was named Most Valuable Player (MVP) of the season. Arwind Santos was named Finals MVP. Elimination round Match-up results Scores Results on top and to the right of the dashes are for first-round games; those to the bottom and to the left of it are second-round games. Second seed playoff Since Ateneo, FEU and UE finished the eliminations with identical 11-3 cards, the quotient system was used. Ateneo emerged with the best quotient among the three, so UE and FEU figured out for a playoff game for the second seed to determine which team will clinch the twice-to-beat advantage that goes along with it, leading to a de facto first game of a best-of-three series. The winner only has to win once in the series, while the loser have to win twice to qualify for the Finals. UE fell behind by as much as 18 points in the fourth quarter, but caught up with FEU due to their trapping defense. Olan Omiping hit a shot to start a 21–4 UE run, that was ended by RJ Masbang when he scored on a three-point play to cut FEU's lead to one point. Denok Miranda and Mark Isip initiated a 5–0 FEU run when UE coach Boyzie Zamar benched Masbang for shooter Charles Tan, who turned the ball over and fouled Santos that