The 2006-07 Premier Reserve League season was the eighth since its establishment. Reigning champions of the Northern Division Manchester United have won two consecutive Northern Premier Reserve League titles and three in total but are looking to become the first side ever to win three years in a row. Reigning champions of the Southern League Tottenham Hotspur will be looking to match Derby County and Charlton Athletic by winning two Southern Reserve League titles in a row.
Both failed to meet their objectives with Bolton Wanderers winning the Northern Division on the final day with a 3-1 home win against Newcastle United and Reading winning the Southern Division after a 4-0 win away against West Ham.
The Premier Reserve League Play-off Final to determine the overall winner was contested between the two champions Bolton and Reading at the Madejski Stadium with Reading winning the game 2-0 and being crowned overall reserve champions.