The 2007 league champion Taiwan Power Company F.C.
As a result, this was the last Enterprise Football League season.
The 2008 league season consisted of 8 teams, 4 of which were existing teams from the 2007 season: Taipower (台電), Tatung (大同), Chinese Taipei U-23 (as Fubon Financial, 富邦), and the National Sports Training Center football team (國訓).
Four additional college teams, Bros (悍創), E-United (義聯集團), Hun Sing (鴻鑫北體), and Molton Tso I (Molten佐儀), also participated in this season.
Only Taipower and Tatung were eligible to represent Chinese Taipei in the AFC President's Cup.