 A total of 24 teams contested the division, including 19 sides from last season, one relegated from the Football League Two, two promoted from the Conference North and two promoted from the Conference South.Teams promoted from 2006–07 Conference North

Teams promoted from 2006–07 Conference South

Teams relegated from 2006–07 Football League Two

Boston United were also relegated from the Football League, but were placed in the Conference North due to financial problems.Altrincham, who had finished in the relegation zone in the 2006–07 season, were reprieved in order for the division to remain at 24 teams.