The 2005–06 Ukrainian Second League is the 15th season of 3rd level professional football in Ukraine.
The competitions are divided into three regional groups – A, B, C. This season was known for a high volume of withdrawals from the competition.
The following team was promoted from the 2005 Ukrainian Football Amateur League: The 2004 Ukrainian Football Amateur League participant: The following teams were due to special circumstances: Three more teams were also admitted:
Notes: