The 2006–07 season was the 112th full season in Sunderland A.F.C.'s history and their 106th in the league system of English football. After recording a record low total of 15 points in the 2005–06 season, Sunderland finished bottom of the league and were relegated to the Football League Championship.

Sunderland began the 2005–06 season with Mick McCarthy as manager, having been promoted as champions the previous season. Before the start of the season, McCarthy recruited Daryl Murphy,Nyron Nosworthy,Jonathan Stead,Kelvin Davis,Tommy Miller,Martin Woods,Alan Stubbs,Joe Murphy and Andy Gray. Their first match back in the Premier League came against Charlton Athletic where they were beaten 3–1. Sunderland's first victory of the season came in the Tees-Wear derby, when goals from Tommy Miller and Julio Arca saw them to a 2–0 victory. After this win, they had to wait until January to record their next victory when they beat West Bromwich Albion.

On 6 March 2006, McCarthy was sacked, and former player Kevin Ball was brought in for the final ten games of the season. In a match against Fulham heavy snow forced the game to be abandoned while Sunderland were 1–0 down. The rearranged fixture was won by Sunderland, as they narrowly avoided being the only Premier League club to not win a home game. They finished the season with 15 points, which was a record low until Derby County broke it with 11 points in the 2007–08 season. This also broke their own record low number of points, beating the 19 points they achieved in 2002–03.

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