1960 Soviet Class B was the eleventh season of the Soviet Class B football competitions since their establishment in 1950.
It was also the twentieth season of what eventually became known as the Soviet First League.
At the first stage teams were slit in multiple groups by republican principle to determine group winners.
There were 74 teams in five RSFSR groups, 36 teams in two Ukrainian SSR groups, and 32 teams in two groups for the rest of union republics.
At the second stage participants of the RSFSR final played for a single promotion, participants of the Ukrainian SSR final played to qualify for promotion/relegation playoff, while finalists of the Union republics played between each other.