1906–07 Lancashire Cup

The 1906–07 Lancashire Cup was the second year that the competition was conducted and saw two clubs fight it out for the right to hold the trophy. This year, the cup was won by Broughton Rangers who beat Warrington at Central Park, Wigan, (historically in the county of Lancashire), by a score of 15–6. The attendance for the final was 14,048 and receipts £392.

Background
For this season's competition, Morecambe had left the league and no junior/amateur club were included, but in their place were new league entrants, Wigan Highfield. This resulted in there being 13 teams in the competition (one less than the preceding year) which resulted in three clubs awarded byes in the first round.

Round 1
Involved 5 matches (with three byes) and 16 Clubs