| Competition: | Segunda División |
| Season: | 2007–08 |
| Winners: | Numancia |
| Promoted: | Málaga Sporting Gijón Numancia |
| Relegated: | Racing Ferrol Cádiz Granada 74 Polideportivo Ejido |
| League Topscorer: | Yordi (Xerez) 20 goals |
| Matches: | 462 |
| Total Goals: | 1080 |
| Prevseason: | 2006–07 |
| Nextseason: | 2008–09 |
The 2007–08 season was the 77th in the history of the Segunda División (known as the Liga BBVA for sponsorship reasons), the second tier of the Spanish football league system. The first matches of the season were played on 25 August 2007, and the season ended on 15 June 2008. Celta de Vigo, Real Sociedad, and Gimnàstic de Tarragona were the teams which were relegated from La Liga the previous season. Racing de Ferrol, Eibar, Sevilla Atlético, and Córdoba were the teams which were promoted from Segunda División B the previous season.
The first goal of the season was scored by Joseba del Olmo, who scored an 18th-minute goal for Eibar against Racing de Ferrol in the early kick-off. The first red card of the competition was given to Miguel Cobas of Las Palmas after a challenge on Numancia's Gorka Brit. The first hat-trick was scored by Yordi in the match between Xerez and Hércules.
It was made up of the following teams:
| Goalscorers | Goals | Penalties | Team | |
|---|---|---|---|---|
 Yordi | 20 | 8 | Xerez | |
| Nino | 19 | 1 | Tenerife | |
| José Juan Luque | 17 | 10 | ||
| Iñigo Díaz de Cerio | 16 | 0 | Real Sociedad | |
| Jesús Perera | 15 | 0 | Celta Vigo | |
| Marcos Márquez | 15 | 4 | Las Palmas | |
| Antonio Hidalgo | 14 | 3 | Málaga | |
| Asier Goiria | 14 | 5 | Eibar | |
| David Rodríguez | 14 | 2 | Salamanca | |
| Quique Martín | 14 | 4 | Salamanca |
| Goalkeeper | Goals | Matches | Average | Team | |
|---|---|---|---|---|---|
| Carlos Sánchez | 27 | 33 | Castellón | ||
| Jacobo | 29 | 32 | Numancia | ||
| Asier Riesgo | 39 | 42 | Real Sociedad | ||
| Roberto | 39 | 41 | Sporting Gijón | ||
| Iñaki Goitia | 41 | 40 | Málaga | ||
| Pedro Contreras | 37 | 36 | Cádiz | ||
 Willy Caballero | 41 | 38 | Elche | ||
| Bernardo | 42 | 38 | Alavés | ||
| Javi Varas | 46 | 41 | Sevilla Atlético | ||
| Juan Pablo | 33 | 29 | Tenerife |