The 2007 Buffalo Bills season was the 38th season for the team in the National Football League (NFL) and their 48th season overall.

The 2006 Buffalo Bills season was the franchise's 47th season as a football team, 37th in the National Football League (NFL) and first under both general manager Marv Levy and head coach Dick Jauron. Levy, who previously coached the team from 1986 to 1997, leading them to four straight AFC Championships and four straight Super Bowl appearances from 1990 to 1993, replaced Tom Donahoe, who was fired shortly after the end of the 2005 season, with hopes that his 11 full seasons as Bills head coach would improve a franchise that failed to make the playoffs during Donahoe's tenure. Jauron, who previously coached the Chicago Bears from 1999 to 2003, replaced Mike Mularkey, who resigned shortly after Donahoe's firing, citing family reasons and disagreement over the direction of the organization.