Carlos Moya defeated Gaston Gaudio 6-3 6-4 in the Masters Cup round robin on hard. The result followed the form book — Carlos Moya came in leading the head-to-head 3–2, defending last year's round-robin. Carlos Moya extended the head-to-head to 4–2.
| Date | Tournament | Round | Surface | Winner | Score |
|---|---|---|---|---|---|
| 2006-08-07 | Canada Masters | R64 | hard | Carlos Moya | 6-1 6-4 |
| 2004-04-26 | Barcelona | R16 | clay | Gaston Gaudio | 6-4 6-4 |
| 2003-10-13 | Madrid Masters | R32 | clay | Carlos Moya | 3-6 7-5 6-3 |
| 2003-09-19 | Davis Cup WG SF: ESP vs ARG | RR | clay | Carlos Moya | 6-1 6-4 6-2 |
| 2002-04-22 | Barcelona | R16 | clay | Gaston Gaudio | 6-4 6-2 |
Averages from each player's recent completed matches (20 vs 20). ATP, WTA & Challenger.