The NBA Finals matchup between the Cavs and Warriors is the gift that keeps on giving for ESPN. Cleveland’s overtime triumph in Game 2 drew a 12.9 overnight rating on ABC, up 26% from last year’s 10.2 for Spurs-Heat Game 2. The 12.9 overnight is also the highest rating ever for a Game 2 on ABC.

In Cleveland, the game drew an incredible 42.1 overnight while in San Francisco, the game drew an outstanding 31.7 overnight. Both of those markets are records for any NBA game on ABC or ESPN, topping the records set…during Game 1 on Thursday.

Through two games, the series is averaging a 12.9 rating, making it the highest-rated ever on record for ABC. If that 12.9 can hold up throughout the rest of the series (and there’s really no reason it shouldn’t), we’re looking at potentially the highest-rated Finals since 1998’s Bulls-Jazz series, which is the highest-rated Finals ever.

This is the series ESPN wanted – the MVP and one of the best teams in league history against the preseason favorite and one of the best players of all-time. So far, the series has lived up to expectations on the court and in the ratings battle off the court, and I doubt we’re going to see the ratings start to fall over the rest of the series.

[ESPN]