The 2006 J&S Cup was a Tier II event on the 2006 WTA Tour that run from May 1–7, 2006. It was held in Warsaw, Poland, and was the 11th year that the event was staged. Kim Clijsters won her first Warsaw title and first overall of the year.
Seedings are based on the rankings of April 24, 2006.
Anna-Lena Grönefeld No. 8 seed withdrew due to left hamstring strain, so Daniela Hantuchová become No. 9 seed
The following players received wildcards into the main draw:
Urszula RadwańskaThe following players received entry from the qualifying draw:
Galina VoskoboevaThe following players received entry as Lucky Losers:
Kim Clijsters def. Svetlana Kuznetsova, 7-5, 6-2
Anastasia Myskina / Elena Likhovtseva def. Anabel Medina Garrigues / Katarina Srebotnik, 6-3, 6-4