The 2006 FA Cup final was a football match played between Liverpool and West Ham United on 13 May 2006 at the Millennium Stadium, Cardiff. It was the final match of the 2005-06 FA Cup, the 125th season of the world's oldest football knockout competition. Liverpool were participating in their 13th final; they had previously won six and lost six. West Ham were appearing in their fifth final, they had previously won three and lost once. This was the last final to be held at the Millennium Stadium while Wembley Stadium was rebuilt. Liverpool had won the first final to be held at the Millennium Stadium in 2001, when they beat Arsenal 2–1. The match has been called The Gerrard Final due to Liverpool captain Steven Gerrard's volleys and is widely regarded as one of the greatest cup finals in the history of the competition.

As both teams were in the highest tier of English football, the Premier League, they entered the competition in the third round. Matches up to the semi-final were contested on a one-off basis, with a replay taking place if the match ended in a draw. Liverpool's matches varied from close affairs to comfortable victories. They beat Manchester United 1–0 in the fifth round, while they won 7–0 against Birmingham City in the sixth round. The majority of West Ham's matches were close, with their only match to be decided by more than one goal being their 4–2 victory against Blackburn Rovers in the fourth round.

Watched by a crowd of 71,140, West Ham took the lead in the first half when Liverpool defender Jamie Carragher scored an own goal, and striker Dean Ashton scored a few minutes later to make it 2–0 to West Ham. Liverpool scored, courtesy of Djibril Cissé, to make the score 2–1 at half time. They equalised not long after the restart via a Steven Gerrard goal. However, ten minutes later West Ham defender Paul Konchesky gave his team a 3–2 lead. With the match in injury time, Gerrard equalised from distance to make the score 3–3 and force the game into extra time. No further goals were scored in extra time meaning the match was to be decided by a penalty shoot-out. West Ham missed three of their four penalties while Liverpool converted three of four to win the shoot-out 3–1.

The victory meant Liverpool won the FA Cup for the seventh time. They later played against league champions Chelsea in the 2006 FA Community Shield. Given Liverpool had already qualified for Europe in the UEFA Champions League via their league position, their UEFA Cup spot was awarded to runners-up West Ham.

Liverpool entered the competition in the third round, as one of the twenty teams from the Premier League. They were drawn against Football League Championship side Luton Town, at Luton's home ground Kenilworth Road. Despite trailing 3–1 at the interval, four goals in the second half, including one from behind the halfway line by Xabi Alonso, meant Liverpool recovered to win the match 5–3 and progress to the fourth round. There, they were drawn against fellow top division club Portsmouth. The match held at Portsmouth's ground, Fratton Park, saw Liverpool take the lead in the first half when captain Steven Gerrard scored a penalty following a handball by Portsmouth defender Dejan Stefanović, and John Arne Riise scored again before half time to make it 2–0. Portsmouth got a goal back through midfielder Sean Davis in the second half, but no more goals were scored and Liverpool won 2–1 to go through to the fifth round.

Fellow Premier League team Manchester United were the opposition in the fifth round. With the match held at Liverpool's home ground Anfield, they won 1–0, courtesy of a Peter Crouch goal in the 19th minute. This was the first time in 85 years that Liverpool had defeated United in the FA Cup. Liverpool were then drawn against another Premier League team, Birmingham City in the sixth round. Liverpool took the lead in the match held at Birmingham's home ground St Andrew's in the first minute when defender Sami Hyypiä headed in, and two more goals in the first half from Crouch saw Liverpool finish the first half with a 3–0 lead. Four more goals in the second half from Fernando Morientes, Riise, Djibril Cissé and an own goal from Birmingham defender Olivier Tébily meant Liverpool won 7–0 to progress to the semi-final.

Chelsea, also of the Premier League, were the opposition in the semi-final. The match was held at Old Trafford, the home stadium of Manchester United as a neutral ground. Liverpool took the lead in the first half. Chelsea defender and captain John Terry committed a foul on Luis García, which resulted in a Liverpool free kick, from which Riise scored. They extended their lead soon after the start of the second half, when a goal by García from 20 yards (18 m), after he received the ball from a William Gallas header, gave them a 2–0 lead. Chelsea scored late in the half through striker Didier Drogba, but they were unable to achieve an equaliser and Liverpool won the match 2–1 to progress to the final.

West Ham entered the competition in the third round, where they were drawn against Championship team Norwich City. Before the game Norwich's top scorer, Dean Ashton, was withdrawn from their squad amid speculation that he was about to be sold. Although the sale was denied by manager Nigel Worthington, Ashton joined West Ham soon after for £7.2 million. The match played at Norwich's home ground, Carrow Road, saw West Ham take the lead in the sixth minute through midfielder Hayden Mullins, and double it in the second half from striker Bobby Zamora. Norwich found a consolation with a Paul McVeigh penalty, but they lost 2–1 and West Ham progressed to the fourth round. Fellow Premier League team Blackburn Rovers were the opposition in the fourth round. West Ham went a goal down in the first minute when David Bentley scored, but they subsequently scored four goals from Teddy Sheringham, Matthew Etherington, Bobby Zamora and an own goal from Zurab Khizanishvili to win the match 4–2 and go through to the fifth round.