The 2006 SEC Championship Game was played on December 2, 2006, in the Georgia Dome in Atlanta, Georgia. The game matched SEC Western Division champion Arkansas against SEC Eastern Division champion Florida. The second meeting between the two schools in the championship game, it led to a 38–28 victory for Florida. The two teams had previously met in the championship game in 1995, with the #2 Gators winning 34–3 against Arkansas.
Florida entered the 2006 season in the top 10 of many preseason lists. The Gators followed these high expectations by winning six straight games, including a 21-20 victory at #13 Tennessee and a 23-10 victory against #10 LSU. But on October 14, 2006, the Gators were defeated by #10 Auburn 27–17. But the Gators rebounded, and won the last 5 games of the regular season, winning the SEC Eastern Division title. Florida finished its regular season at 11-1, with a 7-1 record in conference play. Using a two quarterback system, Coach Urban Meyer would employ Leak and freshman Tim Tebow, with the latter using his running ability to catch defenses out of position