Probably both have the MA gearbox, however it is possible that different gear ratios have been used inside, but since the motor is the same, probably won't matter too much. Speedo may be inaccurate afterwards, and you may need to use your current speedo drive if one is electronic and the other cable driven (just use the whole gear assembly that bolts onto the box from your current car). Other potential difference is in the splines on the end of the halfshafts/driveshafts. The 206 MAY have larger diameter splines being a larger car, and because the track of the 106 will be smaller, you would not be able to use those and would have to get specials made up. Hopefully you will be able to check and make sure they fit before you buy the gearbox.
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