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The season 2007–08 of Tercera División of Spanish football started 26 August 2007 and ended 18 May 2008.

Overview
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


 * Grupo I (Galicia) - Ciudad Santiago
 * Grupo II (Asturias) - Real Oviedo
 * Grupo III (Cantabria) - Gimn. Torrelavega
 * Grupo IV (País Vasco) - Portugalete
 * Grupo V (Cataluña) - Barcelona Atlètic
 * Grupo VI (Comunidad Valenciana) - Alzira
 * Grupo VII (Comunidad de Madrid) - Ciempozuelos
 * Grupo VIII (Castilla & León) - Mirandés
 * Grupo IX (Andalucía Oriental (Almería, Granada, Jaén & Málaga) & Melilla) - Roquetas


 * Grupo X (Andalucía Occidental (Cádiz, Córdoba, Huelva & Sevilla) & Ceuta) - San Fernando
 * Grupo XI (Islas Baleares) - Atlético Baleares
 * Grupo XII (Canarias) - Atlético Granadilla
 * Grupo XIII (Región de Murcia) - Ciudad Lorquí
 * Grupo XIV (Extremadura) - Don Benito
 * Grupo XV (Navarra) - Izarra
 * Grupo XVI (La Rioja) - Alfaro
 * Grupo XVII (Aragón) - Ejea
 * Grupo XVIII (Castilla-La Mancha) - Toledo

The top 4 teams from each regional group were elegible to progress to the promotion playoffs divided into 18 sub-groups. The 18 sub-group winners were promoted to Segunda División B.

Group I - Galicia

 * Top Scorer


 * Goalkeeper

Group II - Asturias

 * Top Scorer


 * Goalkeeper

Group III - Cantabria

 * Top Scorer


 * Goalkeeper

Group IV - Basque Country

 * Top Scorer


 * Goalkeeper

Grupo V - Catalonia

 * Top Scorer


 * Goalkeeper

Grupo VI - Valencian Community

 * Top Scorer


 * Goalkeeper

Group VII - Community of Madrid

 * Top Scorer


 * Goalkeeper

Group VIII - Castilla and León

 * Top Scorer


 * Goalkeeper

Group IX - Eastern Andalusia and Melilla

 * Top Scorer


 * Goalkeeper

Group X - Western Andalusia and Ceuta

 * Top Scorer


 * Goalkeeper

Group XI - Balearic Islands

 * Top Scorer


 * Goalkeeper

Grupo XII - Canary Islands

 * Top Scorer


 * Goalkeeper

Grupo XIII - Region of Murcia

 * Top Scorer


 * Goalkeeper

Group XIV - Extremadura

 * Top Scorer


 * Goalkeeper

Group XV - Navarra

 * Top Scorer


 * Goalkeeper

Group XVI - La Rioja

 * Top Scorer


 * Goalkeeper

Group XVII - Aragón

 * Top Scorer


 * Goalkeeper

Group XVIII - Castilla-La Mancha

 * Top Scorer


 * Goalkeeper

Group Winners
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. and Real Murcia B.