The 2006 2. divisjon season was the third highest football (soccer) league for men in Norway.
26 games were played in 4 groups, with 3 points given for wins and 1 for draws. Notodden, Skeid, Mandalskameratene and Raufoss were promoted to the First Division. Number twelve, thirteen and fourteen were relegated to the 3. divisjon. The winning teams from each of the 24 groups in the 3. divisjon each faced a winning team from another group in a playoff match, resulting in 12 playoff winners which were promoted to the 2. divisjon.