The 1976 Masters (also known as the 1976 Commercial Union Assurance Masters for sponsorship reasons)[3] was a men's tennis tournament played on indoor carpet courts at The Summit in Houston in the United States.

It was the 7th edition of the Masters Grand Prix and was held from December 7 through December 12, 1976.

Manuel Orantes won the singles Masters title and $40,000 first-prize money.

[4] Manuel Orantes defeated Wojtek Fibak 5–7, 6–2, 0–6, 7–6(7–1), 6–1 Sherwood Stewart / Fred McNair defeated Brian Gottfried / Raúl Ramírez, 6–3, 5–7, 5–7, 6–4, 6–4.