The 2006 Nextel All-Star Challenge was the second exhibition stock car race of the 2006 NASCAR Nextel Cup Series and the 22nd iteration of the event. The race was held on Saturday, May 20, 2006, in Concord, North Carolina at Lowe's Motor Speedway, a 1.5 miles (2.4 km) permanent quad-oval. The race took the scheduled 90 laps to complete. At race's end, Jimmie Johnson, driving for Hendrick Motorsports, would dominate the late stages of the race to win $1 million and his second Nextel All-Star Challenge. To fill out the podium, Kevin Harvick, driving for Richard Childress Racing, and Jeff Gordon, driving for Hendrick Motorsports, would finish second and third, respectively.