Group B was one of four groups of the 2007 AFC Asian Cup.
The group's first round of matches began on 8 July and its last matches were played on 16 July.
All matches were played in Vietnam, with five of them played at the Mỹ Đình National Stadium in Hanoi.
The group consisted of hosts Vietnam, Japan, Qatar and the United Arab Emirates.
Man of the Match Nguyễn Minh Phương (Vietnam) Assistant referees: Mustafa Taleb (Lebanon) Reza Sokhandan (Iran) Fourth official: Masoud Moradi (Iran) Man of the Match Shunsuke Nakamura (Japan) Assistant referees: Mohamed Saeed (Maldives) Mohd Sabri bin Mat Daud (Malaysia) Fourth official: Satop Tongkhan (Thailand) Man of the Match Phan Thanh Bình (Vietnam) Assistant referees: Reza Sokhandan (Iran) Viktor Serazitdinov (Uzbekistan) Fourth official: Talaat Najm (Lebanon) Man of the Match Naohiro Takahara (Japan) Assistant referees: Mohamed Saeed (Maldives) Begench Allaberdiyev (Turkmenistan) Fourth official: Matthew Breeze (Australia) Man of the Match Seiichiro Maki (Japan) Assistant referees: Mohamed Saeed (Maldives) Begench Allaberdiyev (Turkmenistan) Fourth official: Talaat Najm (Lebanon) Man of the Match Saeed Al Kass (United Arab Emirates) Assistant referees: Reza Sokhandan (Iran) Viktor Serazitdinov (Uzbekistan) Fourth official: Satop Tongkhan (Thailand)