The 2007 Torneo Descentralizado (known as the Copa Cable Mágico for sponsorship reasons) is the ninety-first season of Peruvian football.
Universidad San Martín won its first national title as it did not have to play in the season finals due to Coronel Bolognesi's poor performance in the Torneo Apertura.
Universidad San Martín de Porres won the Apertura, their first title, and qualified for their first Copa Libertadores.
Aside from Bolognesi, Universitario de Deportes, Alianza Lima, Cienciano, and Sport Áncash had a chance at winning the title.
The team failed in the Apertura under the Argentine Sampaoli and the club decided to hire Juan Carlos Oblitas for the Clausura.