The two were chosen as coaches after the Beermen and Tigers emerged as the two squads with the best record after the cutoff period of the 2006 Philippine Cup classification phase for the All-Star weekend.
[6] This year's All-Star game marked the first time fans from the host city were involved in voting a player for both teams.
Talk 'N Text Phone Pals teammates Jimmy Alapag and Asi Taulava along with James Yap, Danny Seigle, and Eric Menk were announced as the starters for the South All-Stars, while the Barangay Ginebra trio of Mark Caguioa, Rommel Adducul, and Jayjay Helterbrand led the North All-Stars' starting five that also included Danny Ildefonso and Enrico Villanueva.
[7] As the host city, Cagayan de Oro selected Roger Yap and Kerby Raymundo for the South and North teams respectively.
Coming off the bench for the North were Ali Peek, Olsen Racela, Nic Belasco, John Arigo, Renren Ritualo and Willie Miller while the South reserves were Dorian Peña, Dondon Hontiveros, Cyrus Baguio, Rafi Reavis, Reynel Hugnatan and Noy Castillo.