The 2007 Cincinnati Bengals season was the 38th season for the team in the National Football League (NFL) and their 40th overall season. The team attempted to improve upon their 8–8 record in 2006 and were looking to return to the playoffs after narrowly missing them. They failed to do so, finishing with a 7–9 record.

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.