The 38th King's Cup finals were held from 22 to 29 December 2007 at the Rajamangala Stadium in Bangkok, Thailand.

Hosts Thailand won the tournament beating the B-Side of Iraq 1–0 in the final.

Uzbekistan and Korea DPR were the other teams to play in this tournament.

Iraq B-Side was represented by Erbil SC.

There was no prize money for the participants.