2006–2007 LEB 2 season
| 2006–07 LEB 2 season | |
|---|---|
| League | LEB 2 |
| Sport | Basketball |
| Number of games | 306 (regular season) |
| Number of teams | 18 |
| Season champions | Beirasar Rosalía |
| Season MVP |
 Jason Blair |
The 2006–07 LEB 2 season was the 7th season of the LEB 2, second league of the Liga Española de Baloncesto and third division in Spain., third division in Spain. It is also named Adecco Plata for sponsorship reasons.
18 teams play the regular season. This is a round robin, where each team will play twice against every rival. After the regular season, the eight first qualified teams played a playoff, were the two finalists promoted to LEB Oro.
The last qualified team was relegated to the new LEB Bronce, with the loser of the relegation playoffs, played by the 16th and the 17th qualified teams.
If two or more teams have got the same number of winning games, the criteria of tie-breaking are these:
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