2006–07 LEB 2 season

It is also named Adecco Plata for sponsorship reasons.

This is a round robin, where each team will play twice against every rival.

After the regular season, the eight first qualified teams played a playoff, were the two finalists promoted to LEB Oro.

The last qualified team was relegated to the new LEB Bronce, with the loser of the relegation playoffs, played by the 16th and the 17th qualified teams.

If two or more teams have got the same number of winning games, the criteria of tie-breaking are these: