The Tanduay Rhum Makers (1975-1987) and Tanduay Rhum Masters (1999-2001) were two basketball franchises associated with the same liquor brand that played in the Philippine Basketball Association (PBA). The second franchise played under the name Tanduay Rhum Masters and was owned by Tanduay Distillers, Inc. (the present owners of the Tanduay liquor business). It first played in the Philippine Basketball League (1997-1999) and joined the PBA (1999-2001). The PBA records of the original Tanduay PBA franchise (1975-1987) were maintained for the second incarnation.