The 2007 Men's World Ice Hockey Championships was the 12th such event hosted by the International Ice Hockey Federation.
The tournament was divided into two divisions, the top division, for the teams ranked 1st–8th in the world. Additionally, Division I consisted of the teams ranked 9th–16th in the world. All 16 teams would be eligible to win the top division world championship. At the conclusion of pool play, the last placed teams in pools A & B played in cross-over games against the winners of pool C & D. The winners advanced to the playoff in the top division, while the losers were entered into the Division I playoff round.
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