The 2006–07 Liga II was the 67th season of the second tier of the Romanian football league system.
The name of the leagues in Romania was changed started with this season.
Oltchim Râmnicu Vâlcea refused to promote in the Liga II, due to financial reasons, instead of them Apulum Alba Iulia was spared from relegation.
Sportul Studențesc București was relegated from Divizia A due to financial reasons, Pandurii Târgu Jiu was spared from relegation.
Altay Medgidia withdrew from Liga II before the start of the season, instead of them FCM Târgoviște was spared from relegation.