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The 1946–47 Scottish Division B was won by Dundee who, along with second placed Airdrieonians, were promoted to Division A. Cowdenbeath finished bottom. It was the first season after World War II.

Events

Dundee (who had also won the previous season's equivalent division but were not promoted as it was still considered an unofficial wartime competition)^[1] recorded 10–0 victories in consecutive matches: against Alloa Athletic on 8 March, and Dunfermline Athletic on 22 March.^[2]^[3]

Pos	Team	Pld	W	D	L	GF	GA	GD	Pts	Promotion or relegation
1	Dundee	26	21	3	2	113	30	+83	45	Promotion to 1947–48 Division A
2	Airdrieonians	26	19	4	3	78	38	+40	42	Promotion to 1947–48 Division A
3	East Fife	26	12	7	7	58	39	+19	31
4	Albion Rovers	26	10	7	9	50	54	−4	27
5	Alloa Athletic	26	11	5	10	51	57	−6	27
6	Raith Rovers	26	10	6	10	45	52	−7	26
7	Stenhousemuir	26	8	7	11	43	53	−10	23
8	Dunfermline Athletic	26	10	3	13	50	72	−22	23
9	St Johnstone	26	9	4	13	45	47	−2	22
10	Dundee United	26	9	4	13	53	60	−7	22
11	Ayr United	26	9	2	15	56	73	−17	20
12	Arbroath	26	7	6	13	42	63	−21	20
13	Dumbarton	26	7	4	15	41	54	−13	18
14	Cowdenbeath	26	6	6	14	44	77	−33	18