2003–04 Liga Gimel

The 2003–04 Liga Gimel season saw 99 clubs competing in 8 regional divisions for promotion to Liga Bet.

Upper Galilee Division
Promoted to Liga Bet:
 * Hapoel Ironi I'billin (division champions)
 * Maccabi Majd al-Krum

Other league clubs:
 * Beitar Bi'ina
 * Beitar Karmiel
 * Bnei Kisra
 * Hapoel Bnei Gush Halav
 * Hapoel Deir al-Asad
 * Hapoel Ironi Hatzor
 * Maccabi Beit Jann
 * Maccabi Bi'ina
 * Maccabi Hurfeish
 * Maccabi Maghar
 * Maccabi Sha'ab

Western Galilee Division
Promoted to Liga Bet:
 * Beitar Julis (division champions)
 * Beitar Kafr Kana

Other league clubs:
 * Ahi Acre
 * Beitar Abu Snan
 * Beitar al-Ittihad Shefa-'Amr
 * Beitar Ihud Mashhad
 * Hapoel Halat el-Sharif Tamra
 * Hapoel Kisra F.C.
 * Hapoel Nahariya
 * Hapoel Sha'ab
 * Hapoel Shefa-'Amr
 * Maccabi Bnei Yarka
 * Maccabi Ironi Kabul
 * Maccabi Kafr Sumei
 * Maccabi Kafr Yasif

Jezreel Division
Promoted to Liga Bet:
 * Hapoel Kafr Misr Nein (division champions)

Other league clubs:
 * Beitar Afula
 * Beitar Iksal
 * Beitar el-Amal Nazareth
 * Beitar F.C. Tabbash
 * Hapoel al-Ittihad Nazareth
 * Hapoel Ka'abiyye
 * Hapoel Kafr Sulam
 * Hapoel Kfar Kama
 * Hapoel Kvalim Mesilot
 * Hapoel Ramot Menashe Megiddo
 * Hapoel Wadi Salame
 * Maccabi Beit She'an
 * Maccabi Ein Mahil

Samaria Division
Promoted to Liga Bet:
 * Maccabi Or Akiva (division champions)

Other league clubs:
 * Beitar Umm al-Fahm
 * Beitar Pardes Hanna
 * Hapoel Basmat Tab'un
 * Hapoel Bnei Kababir
 * Hapoel Bnei Musmus
 * Hapoel Isfiya
 * Hapoel Spartak Haifa
 * Hapoel Umm al-Ghanam Nein
 * Maccabi Neve Sha'anan
 * Maccabi Fureidis
 * Maccabi Ironi Barta'a
 * Maccabi Ironi Jatt
 * Maccabi Umm al-Fahm

Sharon Division
Promoted to Liga Bet:
 * Beitar Kfar Saba (division champions)
 * Shimshon Bnei Tayibe

Other league clubs:
 * Beitar Ironi Ariel
 * Beitar Oranit
 * Hapoel Aliyah Kfar Saba
 * Hapoel Beit Eliezer
 * Hapoel Bik'at HaYarden
 * Hapoel Ihud Bnei Jaffa
 * Hapoel Pardesiya
 * Maccabi Amishav Petah Tikva
 * Maccabi HaSharon Netanya

Tel Aviv Division
Promoted to Liga Bet:
 * Hapoel Ramat Israel (division champions)
 * Beitar Kiryat Ono

Other league clubs:
 * A.S. Holon
 * Beitar Ezra
 * Beitar Pardes Katz
 * Brit Sport Ma'of
 * Elitzur Yehud
 * Elitzur Jaffa Tel Aviv
 * Hapoel Kiryat Shalom
 * Maccabi Dynamo Holon
 * Maccabi Ironi Or Yehuda
 * Shikun Vatikim Ramat Gan

Central Division
Promoted to Liga Bet:
 * Hapoel Tirat Shalom (division champions)

Other league clubs:
 * Hapoel Azrikam
 * Hapoel Be'er Ya'akov
 * Hapoel F.C. Ortodoxim Jaffa
 * Hapoel F.C. Ortodoxim Lod
 * Hapoel Maxim Lod
 * Hapoel Neve Golan
 * Hapoel Ramla
 * Ironi Beit Dagan
 * Ironi Beit Shemesh
 * Ironi Lod
 * Maccabi Rehovot

South Division
Promoted to Liga Bet:
 * Maccabi Ironi Netivot (division champions)
 * Moadon Tzeirei Rahat

Other league clubs:
 * Beitar Ironi Ma'ale Adumim
 * Hapoel Bnei Shimon
 * Hapoel Hura
 * Hapoel Rahat
 * Hapoel Tel Sheva
 * Maccabi Bnei Abu Gosh