Gerrard scored 23 goals in 53 appearances in 2005–06, and in April became the first Liverpool player since John Barnes in 1988 to be voted the PFA Player of the Year.He scored twice in the 2006 FA Cup final against West Ham United, including an equalizer that sent the match into extra time, and Liverpool won their second consecutive major trophy on penalties. The goals made him the only player to have scored in the FA Cup, League Cup, UEFA Cup and Champions League finals.Gerrard netted a penalty as Liverpool eliminated league rival Chelsea in the 2006–07 Champions League semi-finals to return to their second final in three seasons, which they lost 2–1 to Milan.

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