All clubs from the SFL take part in the competition, but it is slightly different this year. The First Round shall be made in two regional sections.
Brechin are in the north/east section along with 3 1st division clubs, 6 2nd division clubs and 5 3rd division clubs.
The regional sections will contain the following clubs:-
North/East Region (7 ties & 1 bye)
Brechin City, Dundee, Ross County, St. Johnstone, Alloa Athletic, Forfar Athletic, Raith Rovers, Peterhead, Stirling Albion, Montrose, East Fife, Arbroath, Elgin City, Cowdenbeath and Stenhousemuir
South/West Region (7 ties & 1 bye)
Queen of the South, Clyde, Airdrie United, Livingston, Dumbarton, Ayr United, Gretna, Morton, Partick Thistle, Albion Rovers, Berwick Rangers, Queen's Park, East Stirlingshire, Hamilton Academical and Stranraer.
The First Round ties will be played on Tuesday, 15th or Wednesday, 16th August, 2006.