| Competition: | Beta Ethniki |
| Season: | 2006–07 |
| Winners: | Asteras Tripolis |
| Promoted: | Asteras Tripolis Levadiakos Veria |
| Relegated: | Proodeftiki Messiniakos Niki Volos |
| Matches: | 306 |
| Total Goals: | 653 |
| Biggest Home Win: | PAS Giannina 5–0 Veria PAS Giannina 5–0 Diagoras |
| Biggest Away Win: | Agrotikos Asteras 1–4 Kallithea |
| Highest Scoring: | Eth. Asteras 4–3 Diagoras Ethnikos 4–3 Kallithea --> |
| Prevseason: | 2005–06 |
| Nextseason: | 2007–08 |
Beta Ethniki 2006–07 complete season.
| Rank | Player | Club | Goals | |
|---|---|---|---|---|
| 1 |  Ilias Solakis | Kastoria | 21 | |
| 2 | Georgios Saitiotis | PAS Giannina | 18 | |
| 3 | Ilias Kampas | Ilisiakos | 15 | |
| Ilias Ioannou | Asteras Tripolis | |||
| 5 | Thanasis Gogas | Panserraikos | 12 | |
| Stathis Karamalikis | Ethnikos Piraeus/Levadiakos | |||
| Vangelis Kaounos | Kalamata | |||
| 8 |  Bartosz Tarachulski | Veria | 11 | |
| Nikolaos Soultanidis | Agrotikos Asteras | |||
| 10 | Ilias Anastasakos | Asteras Tripolis/Thrasyvoulos | 10 |