Manuel Acuna Roxas (January 1, 1892 – April 15, 1948) was a Philippine politician. He was the President of the Philippine Commonwealth (1946) and the first President of the Third Philippine Republic (1946 - 1948). He was a Minister of the Philippine Commonwealth, Secretary of Finance (1938–1941) and Executive Secretary of Third Philippine Republic (1942). The Philippine Commonwealth was abolished after he was elected as President of the Third Philippine Republic.