2006 Buffalo Bills season

The 2006 Buffalo Bills season was the franchise's 47th season as a football team, 37th in the National Football League (NFL) and first under both general manager Marv Levy and head coach Dick Jauron. Levy, who previously coached the team from 1986 to 1997, leading them to four straight AFC Championships and four straight Super Bowl appearances from 1990 to 1993, replaced Tom Donahoe, who was fired shortly after the end of the 2005 season, with hopes that his 11 full seasons as Bills head coach would improve a franchise that failed to make the playoffs during Donahoe's tenure. Jauron, who previously coached the Chicago Bears from 1999 to 2003, replaced Mike Mularkey, who resigned shortly after Donahoe's firing, citing family reasons and disagreement over the direction of the organization.

The Bills hoped to improve on their 5–11 record from 2005, while also hoping to make the playoffs for the first time since 1999, but a 30–29 loss to the Tennessee Titans eliminated the team from playoff contention, extending their playoff drought to seven straight seasons, tying a record set from 1967–1973. For the second consecutive season, the Bills' opening day starting quarterback was J. P. Losman.