The 2003–04 Ukrainian Second League was the 13th season of 3rd level professional football in Ukraine.
The competitions were divided into three groups according to geographical location in the country – A is western Ukraine, B is southern Ukraine and Crimea, and C is eastern Ukraine.
The following team was promoted from the 2003 Ukrainian Football Amateur League: Also, three more clubs were admitted additionally: Only one team was relegated from the 2002–03 Ukrainian First League.