Kyrgios held from 15-40 to win 4-1, to which Zverev reacted badly.
The German slammed his racket to the ground before snapping it with his foot.
Zverev was booed by the Cancha Central crowd as he made his way to the bench before he sat down and once again smashed his racket into the ground several times.
The Amazon Prime commentator said: “That racket won’t be used again.
“The crowd not appreciating that. Zverev’s frustration boiling over, broken, had his opportunities to break back, couldn’t take them.
“That’s the first time this week we’ve seen any such emotion from Zverev and the first time he’s found himself in this situation.”
Kyrgios has beaten Rafael Nadal and Stan Wawrinka in Acapulco and was impressive early on.
The Australian is the one who has been badly received by fans this week, having refused to retire in his win over Nadal because he did not want to be booed off court.
When he received treatment for a hand injury against Wawrinka, Kyrgios could be heard saying: “What is wrong with these f***ing people?”
After seeing off world No 9 John Isner in the semi-finals, the 23-year-old riled the crowd by shouting: “Where are the Rafa fans at? Hey Rafa fans, where you at?”
That was after Nadal was strongly critical of Kyrgios in his post-match press conference.
The Spaniard said: “He is a player who has enormous talent,” Nadal said on Wednesday.
“He could win Grand Slams and fight the top positions of the ranking, but there is a reason why he is where he is.”
“He lacks respect for the public, the rival and towards himself.”
But it was Zverev who fans turned against in the final, as both players seek to win the event for the first time.
Kyrgios won the first set 6-3.
More to follow.