The 2006 Atlantic Coast Conference Men's Basketball Tournament took place from March 9-12 in Greensboro, North Carolina at the Greensboro Coliseum. The 2006 edition was the 53rd edition of the ACC Tournament. Duke won the tournament for the 16th time in school history. Duke's J.J. Redick won the tournament's Most Valuable Player Award for the second year in a row.
The 2006 ACC Tournament was the first tournament with 12 teams participating. Boston College made its first appearance in the tournament, making it to the championship game before losing to Duke. 12th-seeded Wake Forest made considerable noise in the tournament, beating 5th-seeded Florida State and 4th-seeded NC State on their way to the semifinal round, before losing to eventual champions Duke.
North Carolina came into the tournament as the hottest team, finishing the ACC regular season winning seven of their last eight games. The young Tar Heels were unable to keep their streak alive, losing to Boston College in the semifinal round. Ironically, eventual champions Duke lost their last two regular season games before the tournament.