The Finals Most Valuable Player award was stablished in 1969, 14 years after the first Regular Season MVP. That first Finals MVP trophy went to the hands of Jerry West, who was so good that won the award despite the fact that the Lakers lost those Finals. He was the only one selected from the lossing team, after that the award always went to best player of the winning team.

Here you have detailed information about the award:

NBA Awards: Finals Most Valuable Player
Current Finals MVP:	Player with more awards:	Team with more awards:
Kobe Bryant 2010 Finals MVP	Michael Jordan 6 times NBA Finals MVP	Los Angeles Lakers 12 times had the Finals MVP
Full list Year by year Finals MVP...	Full list of players with Finals MVP awards...	Full list Players grouped by team...