The 2007 Daytona 500, the 49th running of the event, was the first race of the 2007 NASCAR Nextel Cup Series season, taking place on February 18, 2007, at Daytona International Speedway in Daytona Beach, Florida. Kevin Harvick won the race by 0.02 second over Mark Martin in the closest finish since the first race at Daytona International Speedway when it took three days to declare Lee Petty the winner in 1959. The race was decided by a green-white-checker finish for the third year in a row, with two extra laps added for a total of 202 laps and 505 miles (813 km).

The Daytona 500 is a 500-mile-long (805 km) NASCAR Cup Series motor race held annually at Daytona International Speedway in Daytona Beach, Florida. It is the first of two Cup races held every year at Daytona, the second being the Coke Zero Sugar 400, and one of three held in Florida, with the annual fall showdown Dixie Vodka 400 being held at Homestead south of Miami. From 1988 to 2019, it was one of the four restrictor plate races on the Cup schedule. The inaugural Daytona 500 was held in 1959 coinciding with the opening of the speedway and since 1982, it has been the season-opening race of the Cup series.