The Segunda División B 2006–07 season was the 30th since its establishment. The first matches of the season were played on 27 August 2006, and the season ended on 24 June 2007 with the promotion play-off finals.
Group 1
- Promoted to This Group From Tercera División:
- Gimnástica - Founded in: 1907//, Based in: Torrelavega, Cantabria//, Promoted From: Group 3
- CD Cobeña - Founded in: 1998//, Based in: Cobeña, Community of Madrid//, Promoted From: Group 7
- CD Orientación Marítima - Founded in: 1954//, Based in: Arrecife, Canary Islands//, Promoted From: Group 12
- CD Lugo - Founded in: 1953//, Based in: Lugo, Galicia//, Promoted From: Group 1
- Puertollano - Founded in: 1948//, Based in: Puertollano, Castile-La Mancha//, Promoted From: Group 17
- Relegated to This Group From Segunda División:
- Relegated to Tercera División:
- Alcalá - Founded in: 1929//, Based in: Alcalá de Henares, Madrid//, Relegated to: Group 7
- San Isidro - Founded in: 1970//, Based in: San Isidro, Canary Islands//, Relegated to: Group 12
- Móstoles - Founded in: 1955//, Based in: Móstoles, Madrid//, Relegated to: Group 7
- Negreira - Founded in: 1965//, Based in: Negreira, Galicia//, Relegated to: Group 1
- Castillo - Founded in: 1950//, Based in: Castillo del Romeral, Canary Islands//, Relegated to: Group 12
Teams
Teams 2006/07 // Group 1
| Team | Founded in | Based in | |
| 1 | Gimnástica | 1907 | Torrelavega, Cantabria |
| 2 | Racing de Ferrol | 1919 | Ferrol, Galicia | |
| 3 | Rayo Vallecano | 1924 | Vallecas, Madrid | |
| 4 | Racing B | 1926 | Santander, Cantabria |
| 5 | Leganés | 1928 | Leganés, Madrid | |
| 6 | Pontevedra | 1941 | Pontevedra, Galicia |
| 7 | Talavera | 1948 | Talavera de la Reina, Castile La Mancha |
| 8 | Puertollano | 1948 | Puertollano, Castile-La Mancha |
| 9 | Ourense | 1952 | Ourense, Galicia |
| 10 | Lugo | 1953 | Lugo, Galicia |
| 11 | Orientación Marítima | 1954 | Arrecife, Canary Islands |
| 12 | Atlético B | 1970 | Madrid, Madrid |
| 13 | Lanzarote | 1970 | Lanzarote, Canary Islands |
| 14 | Alcorcón | 1971 | Alcorcón, Madrid |
| 15 | S.S. Reyes | 1971 | San Sebastián de los Reyes, Madrid |
| 16 | Fuenlabrada | 1975 | Fuenlabrada, Madrid |
| 17 | Celta B | 1988 | Vigo, Galicia |
| 18 | Univ. Las Palmas | 1994 | Las Palmas, Canary Islands |
| 19 | Pájara Playas | 1996 | Pájara, Canary Islands |
| 20 | Cobeña | 1998 | Cobeña, Madrid |
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League table
Pld = Matches played; W = Matches won; D = Matches drawn; L = Matches lost; GF = Goals for; GA = Goals against; GD = Goal difference; Pts = Points; (C) = Champion; (R) = Relegated; (P) = Play off; (O) = Promoted through playoff
Rules for classification: 1st points; 2nd head-to-head; 3rd goal difference; 4th goals scored
Group 2
- Promoted to This Group From Tercera División:
- Universidad de Oviedo - Founded in: 1962//, Based in: Oviedo, Asturias//, Promoted From: Group 2
- Sestao - Founded in: 1996//, Based in: Sestao, Basque Country//, Promoted From: Group 4
- Guijuelo - Founded in: 1974//, Based in: Guijuelo, Castile and León//, Promoted From: Group 8
- Logroñés - Founded in: 1940//, Based in: Logroño, La Rioja//, Promoted From: Group 15-LR
- Relegated to This Group From Segunda División:
- Relegated to Tercera División:
- SCD Durango - Founded in: 1919//, Based in: Durango, Basque Country//, Relegated to: Group 4
- Alaves B - Founded in: 1921//, Based in: Vitoria-Gasteiz, Basque Country//, Relegated to: Group 4
- Portugalete - Founded in: 1944//, Based in: Portugalete, Basque Country//, Relegated to: Group 4
- Zalla - Founded in: 1925//, Based in: Zalla, Basque Country//, Relegated to: Group 4
Teams
Teams 2006/07 // Group 2
| Team | Founded in | Based in | |
| 1 | Real Unión | 1915 | Irún, Basque Country |
| 2 | Barakaldo | 1917 | Barakaldo, Basque Country |
| 3 | Alfaro | 1922 | Alfaro, La Rioja |
| 4 | Cultural Leonesa | 1923 | León, Castile and León |
| 5 | Lemona | 1923 | Lemoa, Basque Country |
| 6 | Oviedo | 1926 | Oviedo, Asturias |
| 7 | Marino | 1931 | Luanco, Asturias |
| 8 | Eibar | 1940 | Eibar, Basque Country |
| 9 | Logroñés | 1940 | Logroño, La Rioja |
| 10 | Valladolid B | 1944 | Valladolid, Castile and León |
| 11 | Amurrio | 1949 | Amurrio, Basque Country |
| 12 | Real Sociedad B | 1951 | San Sebastián, Basque Country |
| 13 | Universidad de Oviedo | 1962 | Oviedo, Asturias |
| 14 | Bilbao Athletic | 1964 | Bilbao, Basque Country |
| 15 | Zamora | 1969 | Zamora, Castile and León |
| 16 | Guijuelo | 1974 | Guijuelo, Castile and León |
| 17 | Palencia | 1975 | Palencia, Castile and León |
| 18 | Burgos | 1994 | Burgos, Castile and León |
| 19 | Sestao | 1996 | Sestao, Basque Country |
| 20 | Logroñés CF | 2000 | Logroño, La Rioja |
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League table
Pld = Matches played; W = Matches won; D = Matches drawn; L = Matches lost; GF = Goals for; GA = Goals against; GD = Goal difference; Pts = Points; (C) = Champion; (R) = Relegated; (P) = Play off; (O) = Promoted through playoff
Rules for classification: 1st points; 2nd head-to-head; 3rd goal difference; 4th goals scored
Group 3
- Promoted to This Group From Tercera División:
- Valencia B - Founded in: 1944//, Based in: Paterna, Valencian Community//, Promoted From: Group 6
- Espanyol B - Founded in: 1981//, Based in: Barcelona, Catalonia//, Promoted From: Group 5
- Orihuela - Founded in: 1993//, Based in: Orihuela, Valencian Community//, Promoted From: Group 6
- Eldense - Founded in: 1921//, Based in: Elda, Valencian Community//, Promoted From: Group 6
- Barbastro - Founded in: 1934//, Based in: Barbastro, Aragon//, Promoted From: Group 16
- Relegated to This Group From Segunda División:
- Relegated to Tercera División:
- Reus - Founded in: 1909//, Based in: Reus, Catalonia//, Relegated to: Group 5
- Sabadell - Founded in: 1903//, Based in: Sabadell, Catalonia//, Relegated to: Group 5
- Zaragoza B - Founded in: 1965//, Based in: Zaragoza, Aragon//, Relegated to: Group 16
- Peralta - Founded in: 1908//, Based in: Peralta, Navarre//, Relegated to: Group 15-N
Teams
Teams 2006/07 // Group 3
| Team | Founded in | Based in | |
| 1 | Badalona | 1903 | Badalona, Catalonia |
| 2 | Terrasa | 1906 | Terrassa, Catalonia |
| 3 | Sant Andreu | 1909 | Barcelona, Catalonia |
| 4 | Alicante | 1918 | Alicante, Valencian Community |
| 5 | Figueres | 1919 | Figueres, Catalonia |
| 6 | Eldense | 1921 | Elda, Valencian Community |
| 7 | Alcoyano | 1929 | Alcoyano, Valencian Community |
| 8 | Barbastro | 1934 | Barbastro, Aragon |
| 9 | Lleida | 1938 | Lleida, Catalonia |
| 10 | Levante B | 1939 | Valencia, Valencian Community |
| 11 | Vila-Joiosa | 1944 | Vila-Joiosa, Valencian Community |
| 12 | Valencia B | 1944 | Paterna, Valencian Community |
| 13 | Gramenet | 1945 | Santa Coloma de Gramenet, Catalonia |
| 14 | L'Hospitalet | 1957 | L'Hospitalet de Llobregat, Catalonia |
| 15 | Huesca | 1960 | Huesca, Aragón |
| 16 | Osasuna B | 1964 | Pamplona, Navarre |
| 17 | Benidorm | 1964 | Benidorm, Valencian Community |
| 18 | FC Barcelona B | 1970 | Barcelona, Catalonia |
| 19 | Espanyol B | 1981 | Barcelona, Catalonia |
| 20 | Orihuela | 1993 | Orihuela, Valencian Community |
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League table
Pld = Matches played; W = Matches won; D = Matches drawn; L = Matches lost; GF = Goals for; GA = Goals against; GD = Goal difference; Pts = Points; (C) = Champion; (R) = Relegated; (P) = Play off; (O) = Promoted through playoff
Rules for classification: 1st points; 2nd head-to-head; 3rd goal difference; 4th goals scored
Group 4
- Promoted to This Group From Tercera División:
- Portuense - Founded in: 1928//, Based in: El Puerto de Santa María, Andalusia//, Promoted From: Group 10
- Villanovense - Founded in: 1992//, Based in: Villanueva de la Serena, Extremadura//, Promoted From: Group 14
- Granada - Founded in: 1931//, Based in: Granada, Andalusia//, Promoted From: Group 9
- Cerro Reyes - Founded in: 1979//, Based in: Badajoz, Extremadura//, Promoted From: Group 14
- Relegated to This Group From Segunda División:
- Relegated to Tercera División:
- Almansa - Founded in: 1992//, Based in: Almansa, Castile-La Mancha//, Relegated to: Group 17
- Conquense - Founded in: 1946//, Based in: Cuenca, Castile-La Mancha//, Relegated to: Group 17
- Algeciras - Founded in: 1912//, Based in: Algeciras, Andalusia//, Relegated to: Group 10
- Díter Zafra - Founded in: 1930//, Based in: Zafra, Extremadura//, Relegated to: Group 14
- CD Badajoz - Founded in: 1905//, Based in: Badajoz, Extremadura//, Relegated to: Group 14
Teams
Teams 2006/07 // Group 4
| Team | Founded in | Based in | |
| 1 | Real Jaén | 1922 | Jaén, Andalusia |
| 2 | Extremadura | 1924 | Almendralejo, Extremadura |
| 3 | Águilas | 1925 | Águilas, Region of Murcia |
| 4 | Portuense | 1928 | El Puerto de Santa María, Andalusia |
| 5 | Granada | 1931 | Granada, Andalusia |
| 6 | Alcalá | 1944 | Alcala de Guadaira, Andalusia |
| 7 | Villanueva | 1951 | Villanueva de Córdoba, Andalusia |
| 8 | Córdoba | 1954 | Cordoba, Andalusia |
| 9 | Sevilla B | 1958 | Sevilla, Andalusia |
| 10 | Écija | 1968 | Ecija, Andalusia |
| 11 | Baza | 1970 | Baza, Andalusia |
| 12 | Melilla | 1976 | Melilla City, Melilla |
| 13 | Cerro de Reyes | 1979 | Badajoz, Extremadura |
| 14 | Mérida | 1990 | Mérida, Extremadura |
| 15 | Linares | 1990 | Linares, Andalusia |
| 16 | Málaga B | 1990 | Málaga, Andalusia |
| 17 | Villanovense | 1992 | Villanueva de la Serena, Extremadura |
| 18 | Cartagena | 1995 | Cartagena, Region of Murcia |
| 19 | Ceuta | 1996 | Ceuta, Ceuta |
| 20 | Marbella | 1997 | Marbella, Andalusia |
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League table
Pld = Matches played; W = Matches won; D = Matches drawn; L = Matches lost; GF = Goals for; GA = Goals against; GD = Goal difference; Pts = Points; (C) = Champion; (R) = Relegated; (P) = Play off; (O) = Promoted through playoff
Rules for classification: 1st points; 2nd head-to-head; 3rd goal difference; 4th goals scored
Top goalkeepers
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