The 2006–07 Second Division season is the thirteenth season of the Scottish Second Division in its current format of ten teams.

Greenock Morton were promoted to the First Division as League champions. Stirling Albion, Raith Rovers and Brechin City enter the promotion/relegation playoffs for a place in the First Division along with Airdrie United who finished second bottom of the First Division.

Forfar Athletic were relegated to the Third Division while Stranraer enter the promotion/relegation playoffs with the second, third and fourth placed teams of the Third Division - Arbroath, Queen's Park and East Fife respectively.

Promotion and Relegation from 2005–06

First & Second Divisions Relegated from First Division to Second Division Brechin City Stranraer (via play-offs)

Promoted from Second Division to First Division Gretna Partick Thistle (via play-offs)

Second & Third Divisions Relegated from Second Division to Third Division Dumbarton Promoted from Third Division to Second Division Cowdenbeath

Table

Top scorers

ScorerGoalsTeam Iain Russell 21 Brechin City Liam Buchanan 20 Cowdenbeath Peter Weatherson 15 Greenock Morton Colin Cramb 14 Stirling Albion Pat Clarke 13 Cowdenbeath Michael Moore Stranraer Bobby Linn 12 Greenock Morton Chris Templeman Greenock Morton Martin Bavidge 11 Peterhead Darren Gribben Forfar Athletic Paul McGowan Greenock Morton

Attendances The average attendances for Second Division clubs for season 2006/07 are shown below:

ClubAverageHighestGreenock Morton2,6515,255Raith Rovers1,9354,327Ayr United1,2022,105Stirling Albion9472,608Cowdenbeath6832,249Peterhead636819Alloa Athletic6341,138Brechin City569909Forfar Athletic500765Stranraer4181,003

Second Division play-offs

Semi-finals The ninth placed team in the Second Division played the fourth placed team in the Third Division and third placed team in the Second Division played the second placed team in the Second Division. The play-offs were played over two legs, the winning team in each semi-final advanced to the final.

First legs

Second legs

Final The two semi-final winners played each other over two legs. The winning team was awarded a place in the 2008–09 Second Division.

First leg

Second leg

Queen's Park were promoted to the Second Division