The 2006–2007 LEB season was the 11th season of the Liga Española de Baloncesto, second tier of the Spanish basketball.
(1) Alerta Cantabria (23-11) vs. (8) Ciudad de Huelva (18-16) Ciudad de Huelva win the series 1-3 (4) Villa de Los Barrios (20-14) vs. (5) Ricoh Manresa (19-15) Ricoh Manresa win the series 0-3 (2) Climalia León (22-12) vs. (7) Palma Aqua Magica (19-15) Climalia León win the series 3-2 (3) Basket CAI Zaragoza (21-13) vs. (6) Drac Inca (19-15) Basket CAI Zaragoza win the series 3-0 (5) Ricoh Manresa (19-15) vs. (8) Ciudad de Huelva (18-16) Ricoh Manresa win the series 3-0 Ricoh Manresa: Promoted to Liga ACB.
(2) Climalia León (22-12) vs. (3) Basket CAI Zaragoza (21-13) The series is tied 2-2 Climalia León: Promoted to Liga ACB.
These two teams are already promoted to the league ACB.
(2) Climalia León (22-12) vs. (5) Ricoh Manresa (19-15) Calefacciones Farho Gijón, relegated to LEB Plata.