The 2007 New Year's Revolution was the third annual and final New Year's Revolution professional wrestling pay-per-view (PPV) event and 200th PPV overall produced by World Wrestling Entertainment (WWE). It was held exclusively for wrestlers from the promotion's Raw brand division. It took place on January 7, 2007, at Kemper Arena in Kansas City, Missouri. The New Year's Revolution PPV was discontinued after this 2007 event due to the reduction in the number of PPVs per year following WWE's discontinuation of brand-exclusive PPVs after WrestleMania 23 in April. In January 2020, WWE revived the event's name for a series of WWE Live shows called the New Year's Revolution Tour.

There were seven matches scheduled on the event's card. The main event was a standard wrestling match, in which WWE Champion John Cena defeated challenger Umaga to retain his championship. Two predominant bouts were featured on the undercard. The first was a tag team match, in which World Tag Team Champions Rated-RKO (Edge and Randy Orton) fought D-Generation X (Triple H and Shawn Michaels) to a no-contest, thus Rated-RKO retained. The other was a steel cage match between Jeff Hardy and Johnny Nitro for the Intercontinental Championship where Hardy retained.

The event received 220,000 pay-per-view buys, which was less than the 294,000 buys the previous year's event received. When the event was released on DVD, it reached a peak position of fourth on Billboard's DVD sales chart for recreational sports. It remained on the chart for six consecutive weeks.