Two-time defending champion Roger Federer defeated Andy Roddick in the final, 6–2, 4–6, 7–5, 6–1 to win the men's singles tennis title at the 2006 US Open.

Federer became the sixth man (after Jack Crawford, Don Budge, Frank Sedgman, Lew Hoad and Rod Laver) to reach all four major finals in one calendar year, and the first to do so since Laver in 1969.

Also, he reached a record-equaling 10th consecutive major semifinal (streak starting at the 2004 Wimbledon Championships), matching Laver and Ivan Lendl.

This tournament marked the final professional appearance of eight-time major champion and former world No.

Future champion Juan Martín del Potro made his first appearance in the main draw of the US Open, losing to Alejandro Falla in the first round.