During the 2007–08 season Lincoln City F.C. played in Football League Two after finishing last season in fifth place in the Football League Two and losing another play-off semi-final the previous season. It marked Lincoln's 101st season in the Football League, becoming one of only 26 clubs to have completed 100 or more seasons since the league's formation in 1888. The club are the first club to have reached the milestone without playing top-flight football. This season marked the club's 79th season in the lowest possible division in the Football League, and the 36th season in the fourth tier of English football. The club have now been competing in the fourth tier for nine successive seasons, with their last season in a higher division coming in 1998–99.