The 2006 Las Vegas Bowl was an NCAA-sanctioned Division I post-season college football bowl game between the Oregon Ducks and the Brigham Young University Cougars. The Las Vegas Bowl gets its first choice of bowl-eligible teams from the Mountain West Conference (MWC) and the fourth/fifth choice (alternating every year) of bowl-eligible teams from the Pacific-10 Conference (Pac-10). This bowl game was played on December 22, 2006 at 5 p.m. PST at 40,000-seat Sam Boyd Stadium in Whitney, Nevada, USA where this bowl game has been played since 1992. It was broadcast on ESPN and ESPNHD. Since 2001, the game has featured a matchup of teams from the MWC and Pac-10.
- This was the Cougars' first bowl victory since defeating Kansas State in the 1997 Cotton Bowl Classic.
- Oregon wore their black-black home uniform with a unique logo-less helmet.