In the , Gostkowski again converted all of his kicks (two field goals and four extra points), and recorded two touchbacks on kickoffs against the Indianapolis Colts. As an untested rookie, Gostkowski faced special scrutiny in the playoffs, given the playoff heroics of Vinatieri. Gostkowski performed admirably, making all eight of his field goal kicks; he also recorded three touchbacks, including two in the Patriots' January 21, 2007, loss to the Colts at the RCA Dome. Although Gostkowski ranked 30th in field goal attempts through the first 12 weeks of the NFL season (16 attempts, 14 converted), he managed to equal his entire 2006 scoring output in those 12 weeks, thanks to an NFL-leading 61 extra point attempts, all of which he converted. In Week 15, against the New York Jets, Gostkowski broke former Miami Dolphins kicker Uwe von Schamann's record for most extra points converted in a season, with his 67th successful attempt. In Week 16, against the Miami Dolphins, Gostkowski broke von Schamann's record of 70 extra point attempts. Gostkowski finished the season a perfect 74-for-74 on extra points, eclipsing Jeff Wilkins' 1999 record of 64-for-64 with the St. Louis Rams. (These PAT records were surpassed by Denver Broncos kicker Matt Prater in .) Gostkowski also went 21 for 24 on field goals to finish with 137 points on the season, the third-highest total of any player that year (rookie Green Bay kicker Mason Crosby had 141, and Patriots receiver Randy Moss had 138). Gostkowski also had the distinction, in the Week 13 game against the Baltimore Ravens, of kicking off from the Ravens' 35-yard line as the result of two unsportsmanlike conduct penalties on Ravens linebacker Bart Scott and an offside call on the Ravens defense on his PAT attempt. Gostkowski recorded a touchback on the kickoff, but there was confusion after the game as to whether or not the Patriots could have improved their field position by kicking the ball out-of-bounds instead. Gostkowski had two field goal attempts in the postseason, both in the against the Jacksonville Jaguars; Gostkowski converted one, but missed the other, his only failed postseason conversion. He was 9-for-9 on his extra point attempts. In the victory over the San Diego Chargers, he converted all three extra point attempts. In Super Bowl XLII against the New York Giants, he converted both extra point attempts in the 17–14 loss.