The first round matches of the 2006–07 UEFA Cup were played on 14 and 28 September 2006, which narrowed clubs down to 40 teams in preparation for the group stage.
Austria Wien won 2–1 on aggregate.
Hapoel Tel Aviv won 3–1 on aggregate.
Dinamo București won 8–4 on aggregate.
Rapid București won 3–1 on aggregate.
2–2 on aggregate; Osasuna won on away goals.
Tottenham Hotspur won 2–0 on aggregate.
2–2 on aggregate; Feyenoord won on away goals.
Maccabi Haifa won 4–2 on aggregate.