2006 Western & Southern Financial Group Masters – Singles

Andy Roddick defeated Juan Carlos Ferrero in the final, 6–3, 6–4 to win the men's singles tennis title at the 2006 Cincinnati Masters.

Roger Federer was the defending champion, but lost in the second round to Andy Murray. It would be Federer's only defeat prior to a tournament final that season. As Murray reached the quarterfinals in this tournament, he entered the top 20 for the first time in his career at No. 19.