1927–28 FA Cup

If scores were level after 90 minutes had been played, a replay would take place at the stadium of the second-named team later the same week.

Most participating clubs that were not members of the Football League entered the competition in the qualifying rounds.

The fourth qualifying round remained unchanged at 25 matches, and this season's winners were Stockton, Spennymoor United, Crook Town, Shildon, Workington (who defeated Barrow 3-1 at Lonsdale Park to gain their place in the main draw), Carlisle United, Rhyl, Oswestry Town, Denaby United, Gainsborough Trinity, Shirebrook, Peterborough & Fletton United, Wellington Town, Kettering Town, Southall, Botwell Mission, Clapton, Dartford, Ilford, Chatham, Dulwich Hamlet, London Caledonians, Aldershot, Poole and Bath City.

Bath defeated Melksham, Spencer Moulton, the team from the 5th Royal Tank Regiment, Swindon Corinthians, Welton Rovers, Lovell's Athletic and Southall before going out to London Caledonians.

Millwall and Brentford were given byes to the third round while Torquay United did not enter the competition this season.

To make the number of matches up, non-league sides Northfleet United, Aberdare Athletic and Leyton were given byes to this round, with Leyton having won the previous season's FA Amateur Cup and Aberdare Athletic having only recently been voted out of the Football League (in favour of Torquay).

London Caledonians and Peterborough & Fletton United were the last qualifying clubs remaining in the draw.