The 2006–07 NCAA Division I men's basketball season began on November 7, 2006, progressed through the regular season and conference tournaments, and concluded with the 2007 NCAA Division I men's basketball tournament championship game on April 2, 2007, at the Georgia Dome in Atlanta, Georgia.

Beginning in 2006–2007, the following rules changes were implemented: The top 25 from the AP and ESPN/USA Today Coaches Polls, November 6, 2006:[11] These schools joined new conferences for the 2006–07 season.

Florida successfully defended their title, beating Ohio State 84–75 in the final and becoming the first team since the 1991–92 Duke Blue Devils to repeat as champions.

John Beilein's West Virginia Mountaineers won the title, defeating the Oliver Purnell-coached Clemson Tigers 78–73 in the championship game.

The Mountaineers reached the championship game after Darris Nichols' dramatic 3-pointer at the buzzer stunned Mississippi State in the semifinals.