| Fin | Str | Car | Driver | Team | Laps | Pts | Bns | Status | Ti. Led | Lps Led |
| 1 | 19 | 20 | Tony Stewart | Home Depot Chevrolet | 267 | 195 | 10 | Running | 6 | 108 |
| 2 | 10 | 17 | Matt Kenseth | USG Sheetrock/DeWalt Ford | 267 | 175 | 5 | Running | 1 | 1 |
| 3 | 25 | 99 | Carl Edwards | Office Depot Ford | 267 | 165 | | Running | | |
| 4 | 14 | 29 | Kevin Harvick | Shell/Pennzoil Chevrolet | 267 | 165 | 5 | Running | 4 | 54 |
| 5 | 1 | 25 | Casey Mears | National Guard/GMAC Chevrolet | 267 | 160 | 5 | Running | 1 | 5 |
| 6 | 35 | 2 | Kurt Busch | Miller Lite Dodge | 267 | 155 | 5 | Running | 1 | 2 |
| 7 | 23 | 31 | Jeff Burton | AT&T Mobility Chevrolet | 267 | 146 | | Running | | |
| 8 | 3 | 12 | Ryan Newman | Mobil 1/alltel Dodge | 267 | 142 | | Running | | |
| 9 | 11 | 24 | Jeff Gordon | DuPont/Nicorette Chevrolet | 267 | 138 | | Running | | |
| 10 | 7 | 07 | Clint Bowyer | Jack Daniel's Chevrolet | 267 | 139 | 5 | Running | 1 | 1 |
| 11 | 33 | 16 | Greg Biffle | Aflac Ford | 267 | 130 | | Running | | |
| 12 | 22 | 41 | Reed Sorenson | Target/Maxwell House Dodge | 267 | 127 | | Running | | |
| 13 | 6 | 5 | Kyle Busch | Kellogg's/CARQUEST Chevrolet | 267 | 124 | | Running | | |
| 14 | 4 | 01 | Mark Martin | U.S. Army Chevrolet | 267 | 121 | | Running | | |
| 15 | 30 | 42 | Juan Pablo Montoya # | Wrigley's Big Red Dodge | 267 | 118 | | Running | | |
| 16 | 42 | 38 | David Gilliland | M&M's Ford | 267 | 115 | | Running | | |
| 17 | 13 | 11 | Denny Hamlin | FedEx Express Chevrolet | 267 | 112 | | Running | | |
| 18 | 9 | 45 | John Andretti | National Tire & Battery Dodge | 267 | 109 | | Running | | |
| 19 | 5 | 8 | Dale Earnhardt Jr. | Budweiser Chevrolet | 267 | 111 | 5 | Running | 1 | 2 |
| 20 | 12 | 43 | Bobby Labonte | Cheerios/Betty Crocker Dodge | 266 | 103 | | Running | | |
| 21 | 41 | 88 | Ricky Rudd | Pedigree/Snickers Ford | 266 | 100 | | Running | | |
| 22 | 18 | 70 | Johnny Sauter | Yellow Transportation Chevrolet | 266 | 97 | | Running | | |
| 23 | 37 | 14 | Sterling Marlin | Waste Management Chevrolet | 266 | 94 | | Running | | |
| 24 | 40 | 96 | Tony Raines | DLP HDTV Chevrolet | 265 | 91 | | Running | | |
| 25 | 32 | 6 | David Ragan # | AAA Insurance Ford | 265 | 88 | | Running | | |
| 26 | 20 | 36 | Jeremy Mayfield | 360 OTC Toyota | 265 | 85 | | Running | | |
| 27 | 29 | 66 | Jeff Green | Comcast/Best Buy Chevrolet | 265 | 82 | | Running | | |
| 28 | 17 | 21 | Bill Elliott | Little Debbie Snack Cakes Ford | 265 | 79 | | Running | | |
| 29 | 27 | 13 | Joe Nemechek | CertainTeed Chevrolet | 264 | 76 | | Running | | |
| 30 | 28 | 55 | Michael Waltrip | NAPA Auto Parts Toyota | 264 | 73 | | Running | | |
| 31 | 26 | 49 | Chad Chaffin | Paralyzed Veterans of America Dodge | 263 | 70 | | Running | | |
| 32 | 24 | 9 | Kasey Kahne | Dodge Dealers/UAW Dodge | 262 | 67 | | Running | | |
| 33 | 31 | 19 | Elliott Sadler | Dodge Dealers/UAW Dodge | 260 | 64 | | Running | | |
| 34 | 38 | 40 | David Stremme | TUMS/Coors Light Dodge | 257 | 61 | | Engine | | |
| 35 | 36 | 18 | J.J. Yeley | Interstate Batteries Chevrolet | 243 | 58 | | Accident | | |
| 36 | 39 | 7 | Robby Gordon | Jim Beam Ford | 225 | 55 | | Running | | |
| 37 | 8 | 48 | Jimmie Johnson | Lowe's Chevrolet | 222 | 57 | 5 | Accident | 5 | 82 |
| 38 | 34 | 26 | Jamie McMurray | Crown Royal Ford | 214 | 49 | | Running | | |
| 39 | 2 | 1 | Martin Truex Jr. | Bass Pro Shops/Tracker Boats Chevrolet | 211 | 51 | 5 | Engine | 1 | 12 |
| 40 | 15 | 22 | Dave Blaney | Caterpillar Toyota | 199 | 43 | | Accident | | |
| 41 | 43 | 4 | Ward Burton | State Water Heaters Chevrolet | 197 | 40 | | Accident | | |
| 42 | 16 | 15 | Paul Menard # | Menards/Turtle Wax Ice Chevrolet | 132 | 37 | | Running | | |
| 43 | 21 | 00 | David Reutimann # | Burger King Toyota | 43 | 34 | | Engine | | |
# - Rookie
Race Comments: Before an estimated crowd of 80,000 - Tony Stewart won the USG Sheetrock 400, his 30th career NASCAR NEXTEL Cup Series victory. Prior to the green flag the following driver(s) dropped to the rear for the reason(s) indicated: #01 Martin and #19 Sadler (backup car); #2 Ku Busch and #15 Menard (engine change).
Failed to Qualify: (6) 10 Scott Riggs, 83 Brian Vickers, 44 Dale Jarrett, 84 AJ Allmendinger #, 37 Kevin Lepage, 78 Kenny Wallace.
Time of Race: 02 Hrs, 58 Mins, 59 Secs. Average Speed: 134.258 MPH Margin of Victory: 1.727 Seconds
Caution Flags: 7 for 32 laps: Laps: 60-63 (#66 spun turn 2); 155-159 (#26 accident turn 1); 165-168 (#7 accident turn 2); 203-207 (#22,4 accident turn 2); 224-230 (#48 accident turn 3); 246-249 (#18 accident turn 1); 253-255 (#13 spun turn 4).
Lead Changes: 20 among 9 drivers: C. Mears 1-5; M. Truex Jr. 6-17; J. Johnson 18-49; D. Earnhardt Jr. 50-51; K. Harvick 52; J. Johnson 53-60; K. Harvick 61-109; T. Stewart 110-112; C. Bowyer 113; Ku. Busch 114-115; K. Harvick 116-118; J. Johnson 119-155; T. Stewart 156-186; J. Johnson 187-190; T. Stewart 191-202; J. Johnson 203; T. Stewart 204-226; K. Harvick 227; T. Stewart 228-230; M. Kenseth 231; T. Stewart 232-267.
Top 12 Driver Points: (1) J. Gordon 2,911;(2) D. Hamlin 2,608;(3) M. Kenseth 2,565;(4) J. Burton 2,491;(5) C. Edwards 2,473;(6) T. Stewart 2,429;(7) J. Johnson 2,423;(8) K. Harvick 2,337;(9) Ky. Busch 2,314;(10) C. Bowyer 2,281;(11) M. Truex Jr. 2,208;(12) D. Earnhardt Jr. 2,151.
WIX Lap Leader: Tony Stewart, #20 (108 Laps)
Sunoco Diamond Performance: Tony Stewart, #20
DOW Automotive Strategic Call: Tony Stewart, #20
EA Sports: Tony Stewart, #20
Budweiser Pole Award: Casey Mears, #25 (182.556 mph)
Checkers/Rally's: Kevin Harvick, #29 (185.512 seconds)
Commit Lozenges: Casey Mears, #25
DIRECTV: Casey Mears, #25
Goodyear Gatorback Fastest Lap: Casey Mears, #25 (177.608 mph, Lap 251)
USG Improving the Finish: David Gilliland, #38 (26 Places)
Raybestos Rookie of the Year: Juan Pablo Montoya, #42
Mobil 1: Kurt Busch, #2
Next Race: Jul. 29, 2007 - Indianapolis Motor Speedway