The Finals was the first since
2020 where both teams were from the same conference. The
Las Vegas Aces qualified for the playoffs as the second-seed after winning a tiebreaker with the
Atlanta Dream. They defeated the seventh-seed
Seattle Storm in the first round and the
Indiana Fever in the semifinals to reach the Finals, with both series going the maximum number of games. The
Phoenix Mercury qualified for the playoffs as the fourth-seed after winning a tiebreaker with the
New York Liberty. The two teams faced each other in the first round, and the Mercury defeated the defending champions in three games. They then defeated top-seed
Minnesota Lynx in four games to reach the Finals. They are the lowest seed to reach the Finals since the
2021 Chicago Sky reached as a sixth-seed. They are also just the sixth two-seed to qualify for the Finals. The two Western Conference foes met four times during the regular season, with the Aces winning three of the four games. The most recent meeting was on August 21 where the Aces won 83–61. ==Team rosters==