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The 2006–07 Elite Ice Hockey League season commenced on September 9, 2006 and concluded on April 8, 2007. It was the Elite League's fourth season of competition.
There was a reduction of one in the number of foreign trained players ('imports') a club was allowed to have signed at one time, with a limit of ten per team. The number of players requiring a work permit (non-British and European Union citizens) was increased from five to nine.
Clubs also had a greater number of North American players to choose from. Previously, EIHL teams were only able to sign players who had played in the NHL, AHL and ECHL, something which essentially limited EIHL clubs to a small pool of ECHL players and inflated wage demands. These new rules allowed clubs to sign players from the CHL and the UHL.
The Hull Stingrays were elected to join the Elite League from the second tier English Premier League. This brought the number of actively participating members in British ice hockey's top flight to ten, the highest number since 1995–96.
The Nottingham Panthers clinched their first Play Off Championship since 1989 with a penalty shots win over the Cardiff Devils. The Panthers won each round of the play offs on penalty shots, defeating their arch rivals Sheffield in the quarter finals and the Belfast Giants in the semi finals before claiming the trophy on April 8, 2007.