The Group B tournament began on 15 March 2006 in Elektrėnai and Kaunas, Lithuania. Croatia, Iclenad, Lithuania and Mexico all returned to compete in the Division II tournament after missing promotion to Division I at the previous yeard World Championships. Great Britain entered the Division II competition after being relegated from Division I and Australia entered the tournament after gaining promotion from Division III at the 2005 IIHF World U18 Championships.