 Stirling Albion, Raith Rovers and Brechin City enter the promotion/relegation play offs for a place in the First Division along with Airdrie United who finished second bottom of the First Division.Forfar Athletic were relegated to the Third Division while Stranraer enter the promotion/relegation play offs with the second, third and fourth placed teams of the Third Division - Arbroath, Queen's Park and East Fife respectively.Relegated from First Division to Second Division

Promoted from Second Division to First Division

Relegated from Second Division to Third Division
Promoted from Third Division to Second Division



The average attendances for Second Division clubs for season 2006/07 are shown below