The 2006 Cincinnati Bengals season was the franchise's 37th season in the National Football League (NFL), the 39th overall, and the fourth under head coach Marvin Lewis. It began with the team trying to improve on their 11–5 record in 2005, defending their AFC North Division Championship title, and progress further through the playoffs than they made in the 2005 season having lost to Pittsburgh in the 1st round after losing star quarterback Carson Palmer to injury on the second play of the game. However, the team failed to improve on their 11–5 record to finish at 8–8 and missing the playoffs just the year after they made it to the playoffs.

Marvin Roland Lewis Jr. is an American football coach who is an assistant head coach of the Las Vegas Raiders of the National Football League (NFL). Previously, Lewis was the head coach of the Cincinnati Bengals for 16 seasons. He came to prominence as the defensive coordinator of the Baltimore Ravens from 1996 to 2001, whose defense in 2000 set the record for the fewest points allowed in a 16-game season and led the franchise to their first Super Bowl title in Super Bowl XXXV. This success resulted in Lewis being named the Bengals' head coach, where he served from 2003 to 2018. He was also a commentator for the Alliance of American Football (AAF).