The 2006–07 Serie B season started on September 9, 2006 and ended on June 10, 2007. The 22 clubs in Serie B each played 42 matches during the regular season.
The 2006–07 season marked the first Serie B appearance for two clubs, Frosinone and 33-time Italian champions Juventus, whose involvement in the league was a direct result of the 'Calciopoli' rulings and not competition in the previous Serie A season.
A.C. Arezzo began the season with a six-point deficit and Juventus F.C. a nine-point deficit, due to their involvement in the 2006 Italian football scandal. In addition, U.S. Triestina Calcio were docked one point because of financial irregularities, and Pescara Calcio were penalized one point for late tax payments.
Juventus became the first team mathematically promoted to the Serie A for the 2007–08 season with a 5–1 away win at Arezzo on 19 May 2007, with three games remaining in the schedule. One week later, they clinched the title of Serie B champions for 2006–07 with a 2–0 home win against Mantova. Juventus were awarded the first-ever Ali della Vittoria (Wings of Victory) Cup, designed this year for the winner of the Serie B championship.
On the last day of the season Napoli played Genoa. Napoli only needed a draw for automatic promotion, while Genoa needed a win to guarantee promotion. The match ended 0–0 and Napoli were promoted. However, Piacenza only managed a 1–1 draw with Triestina, leaving it ten points behind Genoa. A gap of ten or more points between the third and fourth-placed teams meant that no playoffs would be held, and Genoa became the third team promoted to Serie A.