After the 2006–07 AHL regular season, 16 teams qualified for the playoffs. The top four teams from each division qualified for the playoffs. However, it was possible for the fifth-placed team in the West Division to take the spot of the fourth-placed team in the North Division if they earned more points, since the North Division had one fewer team. This did not occur as the Grand Rapids Griffins, the fourth-placed team in the North Division finished with 85 points while the Peoria Rivermen, the fifth-placed team in the West Division, finished with 84 points. The Hershey Bears were the Eastern Conference regular season champions as well as the Macgregor Kilpatrick Trophy winners with the best overall regular season record. The Omaha Ak-Sar-Ben Knights were the Western Conference regular season champions.
In each round the higher seed receives home ice advantage, meaning they can play a maximum of four home games if the series reaches seven games. There is no set series format for each series due to arena scheduling conflicts and travel considerations.