2007 Peruvian Segunda División
The 2007 Segunda División Peruana season was the 62nd edition of the second tier of Federación Peruana de Futbol. There were 11 teams in play. Only 9 teams from the 2006 edition remained. Hijos de Acosvinchos, runner-up of the 2006 Copa Peru was promoted to the 2007 edition while Unión Huaral, which was relegated from the 2006 Peruvian first division, also participated in the tournament. The champion, Universidad César Vallejo, was promoted to the 2008 Peruvian First Division. The last place, Alfonso Ugarte of Puno, was relegated its respective regional league. The tournament was played on a home-and-away round-robin basis.
Teams
| Team | City | Stadium | Capacity |
| Alfonso Ugarte | Puno | Enrique Torres Belón | 20,000 |
| América Cochahuayco | Lima | Monumental | 80,093 |
| Atlético Minero | Matucana | Municipal de Matucana | 5,000 |
| Deportivo Aviación | Lima | Municipal de Chorrillos | 15,000 |
| Hijos de Acosvinchos | Lima | Universidad San Marcos | 43,000 |
| Loreto | Iquitos | Max Augustín | 24,000 |
| Real Ayacucho | Ayacucho | Ciudad de Cumaná | 15,000 |
| Unión Huaral | Huaral | Julio Lores Colan | 10,000 |
| Universidad César Vallejo | Trujillo | Mansiche | 25,000 |
| Universidad San Marcos | Lima | Universidad San Marcos | 43,000 |
| UTC | Cajamarca | Heroes de San Ramón | 15,000 |