2006 SEC football standings
	Conf				Overall
Team		W		L		W		L
Eastern Division
#1 Florida x$#		7	–	1		13	–	1
#25 Tennessee		5	–	3		9	–	4
Kentucky		4	–	4		8	–	5
#23 Georgia		4	–	4		9	–	4
South Carolina		3	–	5		8	–	5
Vanderbilt		1	–	7		4	–	8
Western Division
#15 Arkansas x		7	–	1		10	–	4
#9 Auburn		6	–	2		11	–	2
#3 LSU %		6	–	2		11	–	2
Alabama		2	–	6		6	–	7
Ole Miss		2	–	6		4	–	8
Mississippi State		1	–	7		3	–	9
Championship: Florida 38, Arkansas 28
# – BCS National Champion $ – BCS representative as conference champion % – BCS at-large representative x – Division champion/co-champions Alabama had all victories vacated by the NCAA in 2010. As such, the official record for Alabama is 0–7 (0–6). Rankings from AP Poll

The 2006 SEC Championship Game was played on December 2, 2006, in the Georgia Dome in Atlanta, Georgia. The game matched SEC Western Division champion Arkansas against SEC Eastern Division champion Florida. The second meeting between the two schools in the championship game, it led to a 38–28 victory for Florida. The two teams had previously met in the championship game in 1995, with the #2 Gators winning 34–3 against Arkansas.

College football rules dictate that if a conference has twelve or more teams, an extra conference game (13th game of the season) may be played as a championship game to determine the conference champion. The SEC Championship Game matches up the winner of the Eastern and Western divisions of the Southeastern Conference. The game was first played in 1992, when the conference expanded from 10 to 12 teams with the addition of Arkansas and South Carolina. The SEC was the first conference in college football to have a conference championship game. Six other conferences currently have conference championship games (Big Ten, Pac-12, ACC, CUSA, MWC & MAC).

Entering the championship game, both Arkansas and Florida were the subject of mass hype. Ranked #8 and #4 respectively, Arkansas was led by the dynamic running back tandem of Darren McFadden and Felix Jones, while Florida was led by star duo quarterback Chris Leak and wide receiver Dallas Baker.

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