The 2007 Tacoma's largely unchanged from the previous model year, but Toyota upgraded the front seats for greater comfort. Toyota mixes and matches engines, drive trains, and cab sizes to produce eighteen Tacoma variations. The PreRunner badge signifies a styling upgrade, which gives the truck a more aggressive stance. The suspension is tuned like a 4x4's, but all PreRunners are two-wheel drive.

The PreRunner Access Cab is powered by a 4.0-liter V6, which produces 236 horsepower and 266 pound-feet of torque. This engine is mated to a new six-speed manual transmission, and a five-speed automatic is also available on this model. Toyota uses their older TRD technology, called Variable Valve Timing + intelligence, to manage the intake camshaft. This system produces better fuel economy, more power, and lower emissions. Access Cabs with the V6 will attain mixed driving mpg averages in the high teens.

Toyota adds more standard features as the cab size expands. The Regular Cab models are rather bare, but Access Cab adds air conditioning, a better CD audio system, power features, and higher quality seat fabric. The inclusion of the V6 engine allows buyers to add the TRD Sport, SR5, and V6 towing packages to this truck.