The 2006 Torneo Descentralizado (known as the Copa Cable Mágico for sponsorship reasons) was the ninetieth season of Peruvian football.
Alianza Lima won its twenty-second Primera División title after beating Cienciano in the final playoffs.
Sporting Cristal placed second on the aggregate table, which allowed them to qualify to the first stage of the Copa Libertadores 2007.
The winners of the Apertura and Clausura tournaments, Alianza Lima and Cienciano, played in a two-legged final.
Alianza Lima won 3–2 on aggregate; 2006 season champion José Gálvez relegated to Segunda División.