[2] Four teams competed in this inaugural season of the Palau Soccer League.
All matches were played at the PCC Track & Field Stadium in Koror, home stadium to all the teams.
This was due to the lack of suitable venues for soccer matches in Palau.
The teams for 2004 (listed in alphabetical order) were: The location of the PCC Track & Field Stadium, where all games took place: The 2004 season was played in two stages: the first stage was a group in which all teams played each other once.
The top two teams then qualified for a one legged final to determine the overall champion.