The 2006/07 season was the 110th season of competitive football in Scotland.
It began with promise for Ayr United and big friendly wins at Annan and Threave Rovers had the Somerset faithful anticipating the season ahead. An early league away win against Stirling Albion became nine wins out of fourteen by Christmas, with a 5-0 win over Forfar Athletic in October the highlight.
There had been good cup wins against higher division clubs like Livingston and Queen of the South and a disappointing penalty shoot out loss to Dunfermline Athletic all giving cause to confirm that the predicted successful season was well on course and the club lay in second position in the league by the turn of the new year.
However, a Scottish Cup exit and only one win in eight matches in what was a tight league saw, unpredictably, Ayr in serious relegation trouble by the end of March resulting in the sacking of manager Robert Conner.
Neil Watt took over as manager and form returned immediately. The scoring touch resumed and ten goals in the next three games brought three wins against Brechin City, Forfar Athletic and Alloa Athletic.
There were three more wins against promotion contenders Stirling Albion, Raith Rovers and Morton. Six wins and one defeat in the last nine games wins since Neil Watt had taken over brought United from the relegation zone to the brink of a play off place.
The pressure of trying to escape relegation followed by the unexpected prospect of a promotion play off place proved just to much for United and a draw against Brechin City and defeat against Cowdenbeath in April showed that it was a task too far and eventually United had to be content with finishing fifth.