The 2006–07 Houston Rockets season was the 40th season of the Houston Rockets franchise in the NBA. The team ended the regular season with a 52-30 record and a 3rd-place finish in the Southwest. The Rockets faced the Utah Jazz in the playoffs, losing the series in seven games.

With the playoff loss, the Rockets made the decision to fire head coach Jeff Van Gundy on May 18, 2007. Five days later, former San Diego Rockets (now the Houston Rockets) player Rick Adelman was hired in Van Gundy's position.

Like the previous two seasons, Tracy McGrady and Yao Ming once again were selected to play in the 2007 NBA All-Star Game in Las Vegas. However, McGrady was the only team representative as Yao did not play due to an injury. It was Yao's fifth All-Star appearance and the last of seven All-Star appearances for McGrady as later injuries began to slow him down and eventually limit his playing time.

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