2006–07 Scottish Second Division

Greenock Morton were promoted to the First Division as League champions.

Stirling Albion, Raith Rovers and Brechin City enter the promotion/relegation playoffs for a place in the First Division along with Airdrie United who finished second bottom of the First Division.

Forfar Athletic were relegated to the Third Division while Stranraer enter the promotion/relegation playoffs with the second, third and fourth placed teams of the Third Division - Arbroath, Queen's Park and East Fife respectively.

The play-offs were played over two legs, the winning team in each semi-final advanced to the final.

The winning team was awarded a place in the 2008–09 Second Division.