 At the end of the season still under entering administration, Boston United were relegated another division down.A total of 22 teams contested the division, including 17 sides from last season, one relegated from the Conference National, two promoted from the Isthmian League and two promoted from the Southern Football League.Teams promoted from 2006–07 Southern Football League

Teams promoted from 2006–07 Isthmian League

Teams relegated from 2006–07 Conference National