1906–07 IAAUS men's basketball season

A total of 93 college teams played as major independents.

Among independents that played 10 or more games, Baker (14–0) and Dayton (14–0) went undefeated and Oregon Agricultural (17–1) and Wabash (17–2) finished with the most wins.

[7] The practice of selecting a Consensus All-American Team did not begin until the 1928–29 season.

The Helms Athletic Foundation later retroactively selected a list of All-Americans for the 1906–07 season.

[8] A number of teams changed coaches during the season and after it ended.