The 2006–07 Ukrainian Second League was the 16th season of 3rd level professional football in Ukraine. The competitions were divided into two groups – A and B. This was a consolidation of the Second League from three groups in the previous season to two, due to the number of team withdrawal.
Team changes
Newly admitted
The following team was promoted from the 2006 Ukrainian Football Amateur League: FC Lokomotyv Dvorichna – (debut)
The 2005 Ukrainian Football Amateur League participant: FC Feniks-Illichivets Kalinine – (debut)
Relegated from the First League
none
Renamed
FC Inter Boyarka before the start of the season changed its name from FC Boyarka-2006