The Group B tournament began on 4 April 2007 in Sanok, Poland. Denmark, Japan, Poland and Ukraine all returned to compete in this years Division I tournament after missing promotion to the Championship Division at the previous years World Championships. Great Britain gained promotion to Division I after finishing first in last years Division II Group B tournament and Norway was relegated from the Championship Division after failing to survive the relegation round at the 2006 IIHF World U18 Championships.