The season 2007–08 Tercera División was fourth tier of football in Spain.
There were 364 clubs competing in Tercera División (Third division) in the 2007–08 season, divided into 18 regional groups, each accommodating between 20 and 21 clubs.
The following clubs finished as champions of their respective groups The top 4 teams from each regional group were eligible to progress to the promotion playoffs divided into 18 sub-groups.
The 18 sub-group winners were promoted to Segunda División B.
Promoted to Segunda División B as group winners: Ciudad Santiago, Sporting B, Racing B, Barcelona Atlètic, Sant Andreu, Alzira, Valencia Mestalla, Navalcarnero, Roquetas, Antequera, San Fernando, Linense, Atlético Baleares, Santa Eulàlia, Las Palmas Atlético, Ciudad Lorquí, Sangonera Atl.