The 1906–07 FA Cup was the 36th season of the world's oldest association football competition, the Football Association Challenge Cup (more usually known as the FA Cup). The Wednesday won the competition for the second time, beating holders Everton 2–1 in the final at Crystal Palace. Matches were scheduled to be played at the stadium of the team named first on the date specified for each round, which was always a Saturday. If scores were level after 90 minutes had been played, a replay would take place at the stadium of the second-named team later the same week. If the replayed match was drawn further replays would be held at neutral venues until a winner was determined. If scores were level after 90 minutes had been played in a replay, a 30-minute period of extra time would be played.

Calendar

The format of the FA Cup for the season had a preliminary round, five qualifying rounds, and six proper rounds, including the semi-finals and final.

Qualifying rounds

Concern about the one-sided nature of the contests between Football League clubs and non-league qualifiers in the first round proper of the previous season's competition led the Football Association to re-introduce the fifth qualifying round for this tournament. This reduced the number of potential non-league challengers in the main draw from 24 to 12 and allowed the FA to exempt seven additional Football League clubs and four extra Southern League clubs to the first round. The practice of awarding a bye to the first round to the winner of the previous season's FA Amateur Cup was also introduced in this tournament. The 12 clubs winning through to the main competition from the fifth qualifying round were Burton United, Burslem Port Vale and Glossop from the Football League, along with non-league sides Accrington Stanley, Crystal Palace, Watford, Irthlingborough Town, Kidderminster Harriers, Crewe Alexandra, Hastings & St Leonards United, Oldham Athletic and Northampton Town. Accrington Stanley, Irthlingborough Town, Hastings & St Leonards United and Oldham Athletic qualified for the first round proper for the first time.

First round proper

36 of the 40 clubs from the First and Second divisions joined the 12 clubs who came through the qualifying rounds. Of the League sides not given byes to this round, Clapton Orient was entered in the preliminary round, but withdrew from the competition and their opponents, Grays United, were awarded a walkover. Burton United, Burslem Port Vale and Glossop were all entered in the fifth qualifying round. Sixteen non-league sides were also given byes to the first round to bring the total number of teams up to 64. These were: Oxford City were the winners of the previous season's FA Amateur Cup, while the rest were all Southern League First Division clubs. 32 matches were scheduled to be played on 12 January 1907. Thirteen matches were drawn and went to replays in the following midweek fixture, of which four went to a second replay the following week.

Second round proper

The 16 second-round matches were played on 2 February 1907. Five matches were drawn, with the replays taking place in the following midweek fixture. One of these, the match between Blackburn Rovers and Tottenham Hotspur, went to a second replay the following week.

Third round proper

The eight third-round matches were scheduled for 23 February 1907. There were three replays, played in the following midweek fixture.

Fourth round proper

The four fourth-round matches were scheduled for 9 March 1907. The Crystal Palace – Everton game was drawn, and replayed on 13 March.

Semi-finals

The semi-final matches were played on 23 March 1907. The Wednesday and Everton won to meet in the final.

Final

The Final was contested by The Wednesday and Everton at Crystal Palace. Sheffield Wednesday won 2–1, with goals by Jimmy Stewart and George Simpson.