The 2007–08 Ukrainian Second League is the 17th season of 3rd level professional football in Ukraine.
The competitions are divided into two groups – A and B.
The following teams were promoted from the 2007 Ukrainian Football Amateur League: More teams were admitted that participated in the 2006 Ukrainian Football Amateur League: Also, four more clubs were admitted to professional competitions without playing in amateur league Matches with Hazovyk shown in gray count as a win for the opposing team.
Notes: