The 2006–07 Ukrainian Second League was the 16th season of 3rd level professional football in Ukraine.
The competitions were divided into two groups – A and B.
This was a consolidation of the Second League from three groups in the previous season to two, due to the number of team withdrawal.
[1] The following team was promoted from the 2006 Ukrainian Football Amateur League: The 2005 Ukrainian Football Amateur League participant: [2]