| League Topscorer: | Colin McMenamin (20) |
| Nextseason: | 2007–08 |
The 2006–07 First Division season was the 13th season of the Scottish First Division in its current format of ten teams. It began on August 5, 2006 and ended on April 28, 2007.
Gretna gained promotion to the Premier League as champions, by a single point ahead of St Johnstone, with a 3-2 win at Ross County on the final day of the season, the winning goal coming from James Grady in injury time. The result relegated Gretna's opponents to the Second Division.
Airdrie United entered a playoff with the second, third and fourth placed teams from the Second Division - Stirling Albion, Raith Rovers and Brechin City, respectively.
Relegated from Premier League to First Division
Promoted from First Division to Premier League
Relegated from First Division to Second Division
Promoted from Second Division to First Division
| Scorer | Team | Goals | |
|---|---|---|---|
| Colin McMenamin | 24 | ||
 Jason Scotland | 18 | ||
| Mark Roberts | 15 | ||
| Richard Offiong | 14 | ||
| Martin Hardie | 12 | ||
| Derek Lyle | 12 | ||
| Gary Arbuckle | 10 | ||
| Gary Twigg | 10 | ||
| Stephen Dobbie | 8 | ||
| Steven Masterton | 8 | ||
| Steven Milne | 8 | ||
| John O'Neill | 8 | ||
| Steve Tosh[1] | 8 | ||
| Don Cowie | 7 | ||
| Steven Craig | 7 |
The average attendances for First Division clubs for season 2006/07 are shown below:
| Club | Average | Highest | |
|---|---|---|---|
| Dundee | 3,880 | 5,538 | |
| St Johnstone | 2,812 | 4,168 | |
| Partick Thistle | 2,592 | 3,473 | |
| Ross County | 2,307 | 6,216 | |
| Queen of the South | 2,212 | 5,481 | |
| Livingston | 1,934 | 2,669 | |
| Hamilton Academical | 1,715 | 4,975 | |
| Gretna | 1,599 | 2,193 | |
| Airdrie United | 1,429 | 2,321 | |
| Clyde | 1,359 | 3,000 |
The ninth placed team in the First Division played the fourth placed team in the Second Division and third placed team in the Second Division played the second placed team in the Second Division. The play-offs were played over two legs, the winning team in each semi-final advanced to the final.
First legs--------
Second legs--------
The two semi-final winners played each other over two legs. The winning team was awarded a place in the 2007–08 First Division.
First leg----
Second leg----
Stirling Albion were promoted to the First Division
Goalkeeper
Defenders
Midfielders
Forwards
Winner
Other nominees: