2006–07 Cypriot Second Division

The 2006–07 Cypriot Second Division was the 52nd season of the Cypriot second-level football league. APOP Kinyras won their 2nd title.

Format
Fourteen teams participated in the 2006–07 Cypriot Second Division. All teams played against each other twice, once at their home and once away. The team with the most points at the end of the season crowned champions. The first three teams were promoted to 2007–08 Cypriot First Division and the last three teams were relegated to the 2007–08 Cypriot Third Division.

Changes from previous season
Teams promoted to 2006–07 Cypriot First Division
 * AEP Paphos
 * Aris Limassol
 * Ayia Napa

Teams relegated from 2005–06 Cypriot First Division
 * APOP Kinyras
 * APEP
 * THOI Lakatamia

Teams promoted from 2005–06 Cypriot Third Division
 * AEM Mesogis
 * ASIL Lysi
 * Akritas Chlorakas

Teams relegated to 2006–07 Cypriot Third Division
 * Elpida Xylofagou
 * Ethnikos Assia
 * SEK Agiou Athanasiou