Middlesbrough's kits were once again produced by Errea, and sponsored by 888.com for the third season running. The club retained the white band of the previous two seasons.

On 4 May 2006, Steve McClaren was chosen to take over as the manager of the England national team after the 2006 FIFA World Cup. Managers linked to take over as new Boro boss included Terry Venables,Martin O'Neill, Tony Mowbray and Alan Curbishley, with Steve Gibson expecting whoever took over to achieve a Champions League place in the near future. Venables declined the job offer citing an unwillingness to return to full-time management. Venables subsequently joined McClaren as England's assistant coach.

Gibson then looked within his own club and decided to name club captain Gareth Southgate as manager. Southgate signed a five-year contract and decided to finish his playing career, at the age of 35, to focus entirely on his new job. His appointment was controversial as he did not possess the coaching qualifications required to manage a Premier League football club. However, at a Premier League meeting on 22 November 2006, Southgate was granted a dispensation to continue in his role until the end of the season, during which time it was announced that he will study for the Uefa Pro A Licence.

Several players, including Jimmy Floyd Hasselbaink and Doriva left the club at the end of the previous season, and Franck Queudrue was sold to Fulham for £3 million.Argentinian left-back Julio Arca was signed from local rivals Sunderland for a fee of £1.75m, and young Frenchman Herold Goulon was signed from Olympique Lyonnais on a three-year deal.

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