ClubLocationLeagueTierFounded
Pydna Kitros—Dissolved 2017—1977
Pärnu Kalakombinaat/MEK—Dissolved 1991—1977
Recambios Colón—Lliga Comunitat FFCV—1977
Renaissance Zemamra—Botola—1977
Requins de l'Atlantique—Championnat National du Bénin—1977
Robin Hood—Bermudian First Division—1977
SC Escaldes—Segona Divisió Andorrana—1977
SE São Borja—Dissolved 2016—1977
Safa Bandar-e Dayyer—Iranian League 3—1977
Saint-Estève—Régional 1 - Occitanie—1977
Santa Cruz Alvarenga—Dissolved Inactive—1977
Santos—Burkinabé Deuxième Division—1977
Schlins—1. Landesklasse - Vorarlberg—1977
Scholars International—CIFA Premier League—1977Sendim—AF Bragança - Divisão de Honra—1977
Shakhtar Luhansk—Dissolved 2003—1977
Silver Strikers—Super League of Malawi—1977
Singh Sabha Slough—East Berkshire League - Premier Division—1977Sinop—Campeonato Mato-Grossense - 2ª Divisão—1977
Sonaco—Segunda Divisão de Guiné-Bissau—1977
Syrianska FC—Division 2 Södra Svealand—1977Syrianska Kerburan——1977
Séwé—Ligue 2 - Côte d'Ivoire—1977
Truitier—Championnat National D3—1977
Tulsa Roughnecks [NASL]—Dissolved 1985—1977
Türkiyemspor Gießen—Gruppenliga Gießen/Marburg—1977UD Castellar—Segunda Andaluza - Cádiz—1977UFC Söding—Gebietsliga West - Steiermark—1977
ULA—Dissolved 2023—1977
Uitvlugt Warriors—West Demerara Regional League—1977