The 2006–07 Gamma Ethniki was the 24th season since the official establishment of the third tier of Greek football in 1983. Agios Dimitrios and Pierikos were crowned champions in South and North Group respectively, thus winning promotion to Beta Ethniki. won the third promotion ticket after defeating Rodos 2-1 in a single play-off match at Municipal Ground of Peristeri between the two groups' second-placed teams. Paniliakos, OF Ierapetra, PAO Varda, Zakynthos, Androutsos Gravia, Nafpaktiakos Asteras and were finally relegated to Delta Ethniki or the Regional Championship.