ClubLocationLeagueTierFounded
Kumait—Saudi Fourth Division—1978
LPS—Kolmonen - Etelä A—1978
Lami—Fiji Senior League—1978
Las Tunas—Campeonato Nacional Cubano—1978
Lobão—AF Aveiro - Campeonato de Elite—1978
Madina El Monawara—Egyptian Second Division B—1978
Maji Maji——1978
Mansheyat Bani Hasan——1978
Maverley Hughenden—KSAFA Major League—1978Mação—AF Santarém - 1ª Divisão—1978
Memphis Rogues—Dissolved 1980—1978
Merrimac—Gold Coast Soccer—1978
Mikashevichi—Drugaya Liga Belarusi—1978
Mladost Kikači—Druga Liga FBiH - Sjever—1978Mounties Wanderers—NSW League One—1978MYTMtsapéré—Régional 1 - Mayotte—1978
Münichreith—2. Klasse Yspertal - Niederösterreich—1978
Navbahor—Oʻzbekiston Superligasi—1978New York Arrows—Dissolved 1984—1978
Nkwazi—Zambian Super League—1978
Novakovec—2. ŽNL Varaždinska—1978
Nyva Ternopil—Ukrainska Persha Liha—1978Oakland Stompers—Dissolved 1978—1978Oberaich—Gebietsliga Mürz - Steiermark—1978
Onisilos—Dissolved 2014—1978
Palmares—Dissolved 1996—1978
Panamá Viejo—Dissolved 2001—1978
Paradise—Barbados Premier Division—1978
Perkesa '78—Dissolved 1980—1978Philadelphia Fever—Dissolved 1982—1978