The 2006 County Championship season, known as the Liverpool Victoria County Championship for sponsorship reasons, was contested through two divisions: Division One and Division Two. Each team plays all the others in their division both home and away. This season saw a change in promotion and relegation, with the top two teams from Division Two being promoted to the first division for 2007, while the bottom two sides from Division 1 are relegated.
Teams receive 14 points for a win, 6 for a tie and 4 for a draw. Bonus points (a maximum of 5 batting points and 3 bowling points) may be scored during the first 130 overs of each team's first innings.