The 2007 New York Yankees season was the Yankees' 105th. The season started with the Yankees trying to win the American League East championship, a title they had won every season since the 1998 season, but ultimately they came in second place to the Boston Red Sox. The Yankees instead won the American League wild card, beating out the Seattle Mariners and the Detroit Tigers.

The American League East is one of Major League Baseball's six divisions. MLB consists of an East, Central, and West division for each of its two 15-team leagues, the American League (AL) and National League (NL). This division was created before the start of the 1969 season along with the American League West division. Before that time, each league consisted of 10 teams without any divisions.