The 2007–08 Liga Gimel season saw 86 clubs competing in 6 regional divisions for promotion to Liga Bet.
Upper Galilee Division
Jezreel Division
Samaria Division
Sharon Division
Tel Aviv Division
Central Division
References Liga Gimel Upper Galilee The Israel Football Association Liga Gimel Jezreel The Israel Football Association Liga Gimel Samaria The Israel Football Association Liga Gimel Sharon The Israel Football Association Liga Gimel Tel Aviv The Israel Football Association Liga Gimel Central The Israel Football Association