Lee earned Pro Bowl and All-Pro honors in 2007 after setting numerous records on 105 punts (47.3 avg.) with a net average of 41.0 and NFL record 42 punts downed inside opponents’ 20-yard line. His yardage, gross average, net average and punts downed inside 20-yard line all set team records. His 4,968 punting yards in 2007 are an NFL single season record. His 42 punts downed inside 20-yard line broke Baltimore’s Kyle Richardson’s NFL mark of 39 in 1999. His 41.0 net average ranks second all-time in NFL history, trailing only Shane Lechler of Oakland (41.1 in 2007). He ranked second in NFL for gross average (47.3) and net punting average (41.0) to Oakland’s Lechler. Also led the NFL with 49 punts over 50+ yards, which was 16 more than second ranked St. Louis’ Donnie Jones (33). Recorded four games in which he dropped four punts inside 20-yard line. Lee played key role in 49ers 37-31 overtime victory at Arizona (11-25), booming a 58-yard punt in overtime that wound up pinning Cardinals on their own three-yard line. The punt helped set up 49ers winning touchdown on DT Ronald Fields sack and forced fumble in the end zone that was recovered by linebacker Tully Banta-Cain for game-winning score.