Team standings

More information Pos, Team ...

Pos	Team	W	L	PCT	GB	Qualification
1	San Beda Red Lions	13	1	.929	—	Twice-to-beat in the semifinals
2	PCU Dolphins	10	4	.714[lower-alpha 1]	3
3	Letran Knights	10	4	.714[lower-alpha 1]	3	Twice-to-win in the semifinals
4	Mapúa Cardinals	7	7	.500	6
5	Perpetual Altas	5	9	.357	8
6	JRU Heavy Bombers	4	10	.286[lower-alpha 2]	9
7	San Sebastian Stags	4	10	.286[lower-alpha 2]	9
8	Benilde Blazers (H)	3	11	.214	10

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NBI agents were present in the Ninoy Aquino Stadium, monitoring the basketball games. Rumours still persist that there were still efforts of game fixing in the games. The suspects "resurfaced" during the first round game between the Blazers and the Heavy Bombers, the day where the agents were supposedly absent.^[7]

Match-up results

More information Round 1, Round 2 ...

	Round 1							Round 2
Team ╲ Game	1	2	3	4	5	6	7	8	9	10	11	12	13	14
Letran
Benilde
JRU
Mapúa
PCU
San Beda
San Sebastian
Perpetual

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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.

Postseason teams

• San Beda Red Lions

After making waves in the off-season tournaments, San Beda and PCU emerged as the preseason favorites. After defeating the JRU Heavy Bombers on Opening Night, the Red Lions were defeated by the PCU Dolphins, when Red Lions coach Koy Banal was on duty as assistant coach of the Purefoods Chunkee Giants during their PBA championship game. After Banal and the Chunkee Giants won the Philippine Cup, his return to the San Beda bench signalled the start of a Red Lions rampage, winning their next four games in convincing fashion. Their final game in the first round pitted them against the then undefeated Letran Knights. The game was held to a sell-out crowd and the Red Lions controlled the game. They never trailed during the game and went on to win by eight points, dealing the Knights their first loss of the season.

During the second round, the Lions defeated PCU, the only team that had beaten them in the season and assuring them of the twice to beat advantage in the playoffs. San Beda completed a sweep of the second round with a victory over the Letran Knights in the elimination round finale in a tightly contested and defense oriented game to a capacity crowd at the famed Araneta Coliseum (linescore, right). This sealed their top place finish in the eliminations and sending the Knights to an additional playoff game against PCU to determine the final seeding in the semifinals.

• PCU Dolphins

After losing to Letran in last year's Finals series, the Dolphins returned with an almost intact lineup, except for coach Junel Baculi who resigned due to health reasons (see above). On their Opening Day game against Mapua, they were beaten by the Cardinals in a tightly contested, low-scoring game. The Dolphins then went on a four-game winning streak, including a victory against San Beda. They were beaten by Letran in another tightly contested game but then went on to win four more times in the second round, finally losing to San Beda.

The Dolphins went on to beat Letran and Mapua, thus giving them a shot at the second twice to beat advantage going into the final four. After the Knights lost to the Red Lions in the final game of the eliminations, the Dolphins were tied with Letran for second place. In their playoff game against Letran, the Dolphins controlled the game midway through. Then they fought off a rally by the defending champions and finally winning the game in the final minute. So, after being in third place most of the season, PCU got the number two seed and the twice to beat advantage going into the Final Four against Letran.

• Letran Knights

The defending champions started off the season with a six-game winning streak and seemed poised to sweep the first round of the eliminations. Their final assignment in the first round was against the San Beda Red Lions, who are on a winning streak of their own after succumbing to PCU in their second game. The Red Lions, however came well prepared and jumped the gun on the Knights at the early goings and controlled the game all throughout, thus dealing the Knights their first loss of the season, with both teams sharing first place honors in the first round with an identical 6–1 win–loss records.

At the start of the second round, Letran won four straight (beating the teams in the bottom half of the standings). At the 2006 PBA Draft, four Knights were drafted, including current players Boyet Bautista (Purefoods) and Aaron Aban (Alaska) However, after the draft, they were dealt by successive losses against eventual semifinalists Mapua, PCU and San Beda(A game that was very crucial to the Knights since they are fighting to keep their number two rank in the standings and the last twice to beat advantage in the Final Four. However, after a defense oriented game, they eventually succumbed once more to the Red Lions forcing them into a rubber match with PCU). In the classification game, Letran was beaten by PCU and they ended the eliminations with a four-game losing streak but more importantly, yielding the bonus to PCU in their upcoming encounter in the Final Four.

• Mapua Cardinals

One of the preseason favorites, the Cardinals returned with an intact lineup. After winning against PCU on Opening Day, they were dealt with consecutive loses against San Beda and San Sebastian. After winning the next two games, they were defeated by Intramuros archrivals Letran.

Mapua defeated host CSB, securing the last Final Four slot. Mapua now owned the fourth seed with a twice to win disadvantage against San Beda. The Cardinals were beaten by PCU on their last game of the elimination round.

(1) San Beda vs. (4) Mapua

September 13 2:00 p.m.

San Beda Red Lions	55–51	Mapúa Cardinals
Scoring by quarter: 15–13, 7–16, 16–11, 17–11
Pts: Yousif Aljamal 20		Pts: dela Peña, Gonzales, 11 each
San Beda wins series in one game

Araneta Coliseum, Quezon City

San Beda started tentatively with the match but managed to lead early at 10-4 with a Sam Ekwe put-back. After that, the Red Lions offense sputtered, which the Cardinals took advantage of racing to a 7-point lead at the end of the half. The Red Lions managed to crawl back to within two at the end of the third and it was one frustration after another before San Beda equalized late into the fourth period with free throws from rookie Pong Escobal. The Red Lions grabbed the lead for good after a three-pointer from Menor and survived some late game heroics from the Cardinals who came to within a point before good defense from San Beda and a costly Mapua passing error sealed the Cardinals' fate with 4 seconds remaining.^[9]

(2) PCU vs. (3) Letran

September 13 4:00 p.m.

PCU Dolphins	72–50	Letran Knights
Scoring by quarter: 16–8, 22–17, 13–19, 21–6
Pts: Gabby Espinas 16		Pts: Boyet Bautista 16
PCU wins series in one game

Araneta Coliseum, Quezon City

PCU and Letran managed to trade baskets early in the game but the Dolphins played better basketball as they managed to score uncontested layups. The Knights managed to cut the lead into two points early in the third quarter but the Dolphins answered back and closed out the game, 72-50.^[9]

(1) PCU vs. (4) JRU

September 13

PCU Baby Dolphins	67–66	JRU Light Bombers
PCU wins series in one game

Araneta Coliseum, Quezon City

(2) San Sebastian vs. (3) San Beda

September 13

San Sebastian Staglets	61–52	San Beda Red Cubs
San Sebastian wins series in one game

Araneta Coliseum, Quezon City