In the 1906–07 Southern Football League, Portsmouth ended the season as runners-up for a second time, after Fulham won the title by just two points. Meanwhile, in the 1906–07 Western Football League, the top Division One was split into equal 'A' and 'B' sections, with a playoff between the two section winners to decide a Division One champion. Portsmouth finished in third position in the 'B' section of Division One. The 1906–07 season was highlighted by the visit of Manchester United to Fratton Park in the FA Cup, which generated a record attendance of 24,329. A 2–2 draw meant a replay in Manchester, where Portsmouth recorded a famous 2–1 win.