The 2006–07 UEFA Cup group stage began on 19 October and ended on 14 December 2006.
[1] Forty teams were divided into eight groups, with the top three teams of each group advancing to the knockout stage.
The group stage draw took place on 3 October 2006 at the UEFA headquarters in Nyon, Switzerland.
The forty teams were divided into five pots of eight teams based on the UEFA club coefficient rankings.
[2] Notes Based on paragraph 6.06 in the UEFA regulations for the current season, if two or more teams are equal on points on completion of the group matches, the following criteria are applied to determine the rankings: All times are CET, as listed by UEFA.