The 2006–07 UEFA Cup was the 36th edition of the UEFA Cup, Europe's second-tier club football tournament. On 16 May 2007, at Hampden Park, Glasgow, Scotland, Sevilla won their second consecutive UEFA Cup, defeating Espanyol 3–1 on penalties after the match finished 2–2 after extra time. Sevilla became the second side to win the competition for two consecutive seasons, following the hiatus of the original record holder Real Madrid achieved in 1985 and 1986. Walter Pandiani of Espanyol was the top goals scorer of this UEFA Cup edition with 11 goals.

Association team allocation

A total of 155 teams from 52 UEFA associations competed for the 2006–07 UEFA Cup. Associations were allocated places according to their 2005 UEFA league coefficient, which takes into account their performance in European competitions from 2000–01 to 2004–05. Below is the qualification scheme for the 2006–07 UEFA Cup:

Association ranking

Distribution

The title holder would have been given an additional entry if they did not qualify for the 2006–07 UEFA Champions League or UEFA Cup through domestic performance; however, this additional entry was not necessary as Sevilla, winners of the 2005–06 UEFA Cup, qualified for the UEFA Cup through domestic performance. This means that the following changes to the default allocation system were made to compensate for the vacant title holder spot in the group stage:

Teams

The labels in the parentheses show how each team qualified for the place of its starting round:

Early issues

Italian match-fixing scandal

The 2006 Serie A scandal resulted in major changes to the clubs that originally qualified in Italy. Originally, Roma took the cup winners' place as losing finalists in the 2006 Coppa Italia, as the winners, Internazionale finished in the top four in the league and qualified for the Champions League. The other two UEFA Cup places initially went to Lazio and Chievo. Lazio, however, as well as the remaining three Champions League qualifiers (Juventus, Milan and Fiorentina), were formally indicted on 22 June on charges relating to the scandal. On 14 July, all four of the indicated clubs were penalised by an Italian court and the Italian Football Federation (FIGC). Results of the FIGC appeal were announced on 25 July. The impact on the UEFA Cup was:

Greek Football Federation

FIFA suspended the Hellenic Football Federation (HFF) from all international competitions on 3 July 2006 because of "political interference in sport" after the Greek government passed a law, giving it control of the sports authorities in Greece. After the law was amended to address FIFA's objections, FIFA reinstated the HFF on 12 July. The Greek government in response, decided to withdraw all of its funding to the Hellenic Football Federation.

Qualifying rounds

First qualifying round

Second qualifying round

First round

Group stage

The top three teams (highlighted in green) of each group qualified for the next round. Based on paragraph 4.06 in the UEFA regulations for the current season, if two or more teams are equal on points on completion of all the group matches, the following criteria are applied to determine the rankings:

Group A

Group B

Group C

Group D

Group E

Group F

Group G

Group H

Knockout stage

Bracket

Round of 32

Round of 16

Quarter-finals

Semi-finals

Final

Top goalscorers