Manuel Acuna Roxas (January 1, 1892 – April 15, 1948) was a Filipino 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.