The top 16 seeds for ranking events were automatically invited, while the other players entered a qualifying tournament for the right to one of three wild-card places.

The two remaining places were granted by the game's governing body at their discretion to Jimmy White and Ding Junhui.

Ronnie O'Sullivan won his third Masters title by defeating Ding Junhui 10–3 in the final.

With a noticeably partisan crowd, a visibly upset Ding went to shake O'Sullivan's hand after the latter won the 12th frame to go 9–3 in front, apparently believing that the match was over.

[5] [2][3][4] The 2006 Masters Qualifying Event were held between 4 and 9 November 2006 at the English Institute of Sport in Sheffield, England.