The 2007 Daytona 500, the 49th running of the event, was the first race of the 2007 NASCAR Nextel Cup Series season, taking place on February 18, 2007, at Daytona International Speedway in Daytona Beach, Florida. Kevin Harvick won the race by 0.02 second over Mark Martin in the closest finish since the first race at Daytona International Speedway when it took three days to declare Lee Petty the winner in 1959. The race was decided by a green-white-checker finish for the third year in a row, with two extra laps added for a total of 202 laps and . Entry list Qualifying Tony Stewart, driving the #20 Chevrolet Monte Carlo SS for Joe Gibbs Racing, won the first Gatorade Duel race, while Jeff Gordon drove the #24 Hendrick Motorsports Chevrolet to the checkered flag in the second race. However, widespread rules infractions that affected five teams – the #17 Roush Fenway Racing Ford Fusion team of Matt Kenseth, the three Evernham Motorsports Dodge Charger teams of Kasey Kahne (#9), Scott Riggs (#10) and Elliott Sadler (#19 car) – were discovered during the Pole Qualifying on February 11. But, a sixth team – the #55 Toyota Camry from Michael Waltrip Racing driven by the teams' owner – suffered the most severe punishment handed out by the motorsports sanctioning body since 2000, as it was docked 100 driver and owner points, causing it to leave Daytona with negative owner and championship points (−27 points). In addition, Gordon was penalized with the loss of his starting position after the #24 Chevrolet failed a post-race inspection because of an improper spoiler height. His starting position was changed from fourth to 42nd. There were no other penalties assessed against himself or the team and he remained listed as the winner of the second duel race. When all was said and done, Robert Yates Racing swept the top two positions, with David Gilliland driving the #38 Ford Fusion to the pole at , with his teammate, Ricky Rudd in the #88 Fusion alongside a mere 0.185 seconds behind. Bill Elliott was not the only past Daytona 500 champion to miss the race, as 25 other cars battled for a set of seven spots in the starting grid. Ward Burton (who won in 2002) and Derrike Cope (the 1990 winner) did not qualify from their respective races. Elliott was not eligible for the past champion's provisional,