Dwight Howard -- I REFUSE to Watch the NBA Finals!

When the Heat and the Spurs went into OT during last night's dramatic Game 6 of the NBA Finals ... Dwight Howard was busy eating dinner -- telling TMZ he didn't have the stomach to watch.

Howard hit up Crustacean in Beverly Hills last night -- at the very same time LeBron and Co. were taking on Tony Parker and the rest of San Antonio.

Sources inside the restaurant tell us ... The L.A. Lakers star (at least for now) was nowhere near the TV during the game ... and focused on dinner with his buddies the entire time.

On his way out of the restaurant, Dwight explained why he chose not to watch -- telling us, "I'm not watching ... I'm not playing so ain't no need to be [watching]."

He added, "I don't want to see nobody win a championship."