The 2007–08 LEB Plata season was the 8th season of the LEB Plata, second league of the Liga Española de Baloncesto and third division in Spain.

This is a round robin, where each team will play twice against every rival.

The champion of the Regular Season is promoted to LEB Oro and the eight next teams join the play-offs.

A best-of-three quarterfinal and a Final Four decided the second promoted team.

A best-of-three series and a Final Four hosted at Cáceres (with re-seeding) decided who promotes to LEB Oro.