ClubLocationLeagueTierFounded
Philadelphia Fury [NASL]—Dissolved 1980—1978
Pinar del Río—Campeonato Nacional Cubano—1978Pittsburgh Spirit—Dissolved 1986—1978
Poeševo—OFS Bitola - First Division—1978
Presnya—Dissolved 2006—1978
RC Lebbeke—Dissolved 2016—1978
Real Rebola—Segunda División FEGUIFUT - Insular—1978Saint Mary's Gaels—NCAA Division I—1978
Salaise—Dissolved 2020—1978San Diego Sockers [NASL]—Dissolved 1996—1978
San Marcos de Arica—Primera B de Chile—1978
Semassi—Première Division Togolais—1978
Sepsi-78—Vitonen - Länsi C1—1978
Smorgon—Pershaya Liga Belarusi—1978South Carolina Gamecocks—NCAA Division I—1978
Steve Biko—GFA League Second Division—1978
Surfers Paradise Apollo—Gold Coast Premier League—1978
Sutton Common Rovers—Combined Counties League - Premier Division South—1978Svetogorets—Chempionat Vyborskogo Rayona—1978
Sámano—Segunda Federación - Grupo 1—1978
São Francisco-BA—Dissolved Inactive—1978
Timrå—Division 6 Medelpad—1978
Tulln—Gebietsliga Nord/Nordwest - Niederösterreich—1978
Türkiyemspor Berlin—Landesliga Berlin—1978
USM Libreville—Championnat National D2—1978VCU Rams—NCAA Division I—1978
Vataniakos—EPS Pierias - A—1978Villa Clara—Campeonato Nacional Cubano—1978
Wally Daan—Ligue 1—1978Weißkirchen—Unterliga Nord B - Steiermark—1978