The 2006–07 NCAA Division I men's basketball season began on November 7, 2006, progressed through the regular season and conference tournaments, and concluded with the 2007 NCAA Men's Division I Basketball Tournament Championship Game on April 2, 2007 at the Georgia Dome in Atlanta, Georgia. The Florida Gators successfully defended their national championship with an 84–75 victory over the Ohio State Buckeyes.

Beginning in 2006–2007, the following rules changes were implemented:

The top 25 from the AP and ESPN/USA Today Coaches Polls November 6, 2006.

30 conference seasons conclude with a single-elimination tournament. Traditionally, all conference schools are eligible, regardless of record. However, some conferences, most notably the Big East, do not invite the teams with the worst records. The conference tournament winner receives an automatic bid to the NCAA Tournament. A school that wins the conference regular season title is guaranteed an NIT bid; however, it may receive an at-large bid to the NCAA Tournament.

The NCAA Tournament tipped off on March 13, 2007 with the opening round game in Dayton, Ohio, and concluded on April 2 at the Georgia Dome in Atlanta, Georgia. A total of 65 teams entered the tournament. Thirty of the teams earned automatic bids by winning their conference tournaments. The automatic bid of the Ivy League, which does not conduct a post-season tournament, went to its regular season champion. The remaining 34 teams were granted "at-large" bids, which are extended by the NCAA Selection Committee. The Atlantic Coast Conference led the way with seven bids, while the Big East, Big Ten and Pac-10 each placed six teams in the field. Florida successfully defended their title, beating Ohio State 84–75 in the final and becoming the first team since the 1991–92 Duke Blue Devils to repeat as champions. Florida swingman Corey Brewer was named the tournament's Most Outstanding Player, while guard Lee Humphrey broke the career NCAA Tournament record for three-pointers made.

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