The 1927–28 Lancashire Cup competition was the 20th competition in the history of this regional rugby league event and the final was a repeat of the 1925–26 Lancashire Cup Final, with Swinton beating Wigan by 5–2.
The match was played at Watersheddings, Oldham.
The number of teams entering this year's competition dropped back to 13 due to no amateur participation.
This resulted in the competition running with 3 byes in the first round.
[1] Involved 5 matches (with three byes) and 13 clubs Scoring – Try = three (3) points – Goal = two (2) points – Drop goal = two (2) points