The 1976 ABA Playoffs was the postseason tournament of the American Basketball Association's 1975–76 season. The tournament concluded with the New York Nets defeating the Denver Nuggets four games to two in the ABA Finals.

This was the final year of the ABA. The ABA-NBA merger took place on June 17, 1976. Thus the final game in ABA history was played on May 13, 1976, when the New York Nets defeated the Denver Nuggets 112-106 at Nassau Coliseum in Uniondale, New York.

  Quarterfinals Semi-Finals Championship Series
                           
 
  # 1 Denver Nuggets 4  
    # 4 Kentucky Colonels 3  
# 4 Kentucky Colonels 2
  # 5 Indiana Pacers 1  
    # 1 Denver Nuggets 2
  # 2 New York Nets 4
   
 
# 2 New York Nets 4
    # 3 San Antonio Spurs 3  

Notable events

Julius Erving of the New York Nets was the Most Valuable Player of the ABA playoffs. He won that distinction previously in 1974 and became the only player in ABA history to repeat as the MVP of the league playoffs.

On April 28, 1976, the Kentucky Colonels lost the seventh game of their series with the Denver Nuggets. The loss marked the final game for the Colonels and the final game for any ABA team that did not proceed into the NBA with the ABA-NBA merger.

The Nuggets and the Nets met in the championship series after posting the two best regular season records in the league.

With their 4-3 loss in their opening round matchup with the New York Nets, the San Antonio Spurs concluded their ABA tenure without ever winning a single ABA playoff series. After joining the NBA, the Spurs won 5 NBA championships, the only ABA team that has done so.

Score

Quarterfinals

(1) Denver Nuggets, (2) New York Nets, (3) San Antonio Spurs have division Quarterfinals byes.

(4) Kentucky Colonels vs. (5) Indiana Pacers: Colonels win series 2-1

Semifinals

(1) Denver Nuggets vs. (4) Kentucky Colonels: Nuggets win series 4-3

(2) New York Nets vs. (3) San Antonio Spurs: Nets win series 4-3

Finals

(1) Denver Nuggets vs. (2) New York Nets: Nets win series 4-2