| La Chaux-de-Fonds (La Chaux-de-Fonds), Switzerland |
| La Equidad (Bogotá), Colombia |
| La Fiorita (Montegiardino), San Marino |
| La Gauloise (Basse-Terre), Guadeloupe |
| La Juventa (Les Abymes), Guadeloupe |
| La Passe (La Passe), Seychelles |
| La Paz (La Paz), Bolivia |
| La Victoria, Belize |
| Labasa (Labasa), Fiji |
| Laboe (Laboe), FRG |
| Laceby, England |
| Laçi (Laç), Albania |
| Lada (Chernivtsi), Ukraine |
| Lada (Dimitrovgrad), Russia |
| Lada-D (Tolyatti), Russia |
| Lada-Tolyatti (Tolyatti), Russia |
| Lae City (Lae), Papua New Guinea |
| Lagarto (Lagarto), Brazil |
| Lagoons (Malé), Maldives |
| Lahti (Lahti), Finland |
| Lajeadense (Lajeado), Brazil |
| Lakenheath (Lakenheath), England |
| Lalenok United (Dili), Timor-Leste |
| Lam Pak (Macau), Macau |
| Lambada, Barbados |
| Lampart (Budapest), Hungary |
| Lancaster City (Lancaster), England |
| Lanchester Rangers, England |
| Lancing (Lancing), England |
| Lancing Old Boys, England |
| Landau (Landau in der Pfalz), FRG |
| Landshut (Landshut), FRG |
| Landskrona (Landskrona), Sweden |
| Langelsheim (Langelsheim), FRG |
| Langenau (Langenau), FRG |
| Langenthal (Langenthal), Switzerland |
| Langerwehe (Kreis Düren), FRG |
| Langford (Langford), England |
| Langley Green Victoria, England |
| Langley Mill Rangers, England |
| Langley Park, England |
| Langley Park, England |
| Langley Park Colliery Welfare, England |
| Langley Park Villa, England |
| Langney Wanderers (Eastbourne), England |
| Langold WMC, England |
| Langwith Athletic, England |
| Langwith Colliery, England |
| Langwith Miners Welfare, England |
| Lantana (Tallinn), Estonia |
| Lanús (Lanús), Argentina |
| Lárisa (Lárisa), Greece |
| Larkhall Athletic (Bath), England |
| Larne (Larne), Northern Ireland |
| Larvik (Larvik), Norway |
| Las Palmas (Las Palmas de Gran Canaria), Spain |
| Las Vegas Quicksilvers (Las Vegas), USA |
| Lashyn (Karatau), Kazakhstan |
| LASK (Linz), Austria |
| Lauda (Lauda-Königshofen), FRG |
| Lauda (Wilno), Poland |
| Laughton Common, England |
| Laugu United, Solomon Islands |
| Launceston (Launceston), England |
| Lausanne (Lausanne), Switzerland |
| Lautoka (Lautoka), Fiji |
| Lavallois (Laval), France |
| Laverstock & Ford (Salisbury), England |
| Lavori Publici (Mogadishu), Somalia |
| Lazio (Rome), Italy |
| LCS (Maseru), Lesotho |
| LDU (Loja), Ecuador |
| LDU (Quito), Ecuador |
| Le Geldar (Kourou), French Guiana |
| Le Havre (Le Havre), France |
| Le Mans (Le Mans), France |
| Le Messager de Ngozi (Rumonge), Burundi |
| Leadgate Exiles, England |
| Leadgate Park, England |
| Leagrave & District, England |
| Leagrave United, England |
| Leamington (Royal Leamington Spa), England |
| Leasingthorne Colliery, England |
| Leatherhead, England |
| Leatherhead (Leatherhead), England |
| Leavesden, England |
| Leavesden Mental Hospital, England |
| Leça (Leca da Palmeira), Portugal |
| Lecce (Lecce), Italy |
| Lecco (Lecco), Italy |
| Lech (Poznań), Poland |
| Lechia (Gdańsk), Poland |
| Lechia (Lwów), Poland |
| Ledbury, England |
| Ledbury Town (Ledbury), England |
| Lee Man (Hong Kong), Hong Kong |
| Leeds, England |
| Leeds Albion, England |
| Leeds Carnegie (Leeds), England |
| Leeds City (Leeds), England |
| Leeds Steelworks, England |
| Leeds United, England |
| Leeds United (Leeds), England |
| Leek, England |
| Leek County School Old Boys (Leek), England |
| Leek Town (Leek), England |
| Leganés (Leganés), Spain |
| Legia (Warszawa), Poland |
| Légierő (Szolnok), Hungary |
| Legion (Makhachkala), Russia |
| Legion (Tallinn), Estonia |
| Legnano (Legnano), Italy |
| Leicester City (Leicester), England |
| Leicester Imperial, England |
| Leicester Nirvana (Leicester), England |
| Leicester Nomads, England |
| Leicester United (Leicester), England |
| Leicester YMCA, England |
| Leiftur (Ólafsfjörður), Iceland |
| Leigh Genesis (Leigh), England |
| Leighton Cee Springs, England |
| Leighton Town (Leighton Buzzard), England |
| Leihgestern (Linden), FRG |
| Leiknir (Reykjavík), Iceland |
| Leipzig XI (Leipzig), GDR |
| Leiston (Leiston), England |
| Leiston Works Athletic, England |
| Leith Athletic (Edinburgh), Scotland |
| Leiwen (Leiwen), FRG |
| Leixões (Matosinhos), Portugal |
| Lemgo (Lemgo), FRG |
| Leng Ngan (Macau), Macau |
| Lengthens (Harare), Zimbabwe |
| Lenin Factory (Krasnogorovka), USSR |
| Leningradets (Leningrad Oblast), Russia |
| Leninogorets (Leninogorsk), USSR |
| Lens (Lens), France |
| Lenton, England |
| Leo Victor (Paramaribo), Suriname |
| Leoben (Leoben), Austria |
| León (Huánuco), Peru |
| León (León), Mexico |
| Leones Vegetarianos (Malabo), Equatorial Guinea |
| Leonesa (Leon), Spain |
| Leônico (Salvador), Brazil |
| Léopards (Dolisie), Congo |
| Leopards de Transfoot (Toamasina), Madagascar |
| Léopards Douala (Douala), Cameroon |
| Léopold (Brussels), Belgium |
| Leotar (Trebinje), Bosnia and Herzegovina |
| Lernagorts (Kafan), USSR |
| Lernayin Artsakh (Stepanakert), Armenia |
| Lerotholi Polytechnic (Maseru), Lesotho |
| Les Citadins FC (Kigali), Rwanda |
| Leslies, England |
| Lesotho Defence Force (Maseru), Lesotho |
| Letchworth, England |
| Letchworth Athletic, England |
| Letchworth Garden City, England |
| Letchworth Town, England |
| Leu Braunschweig (Braunschweig), FRG |
| Levadia (Pärnu), Estonia |
| Levadia (Tallinn), Estonia |
| Levante (Valencia), Spain |
| Leventis United (Ibadan), Nigeria |
| Leverstock Green (Leverstock Green), England |
| Levski (Burgas), Bulgaria |
| Levski (Dupnitsa), Bulgaria |
| Levski (Gorna Oryahovitsa), Bulgaria |
| Levski (Lom), Bulgaria |
| Levski (Pleven), Bulgaria |
| Levski (Plovdiv), Bulgaria |
| Levski (Sofia), Bulgaria |
| Levski (Svilengrad), Bulgaria |
| Lewes (Lewes), England |
| Lewisham St Mary's, England |
| Lewison (Ilkeston), England |
| Leyland, England |
| Leyland DAF, England |
| Leyland Motors, England |
| Leyland Motors Kingston (Kingston), England |
| Leys Recreation (Derby), England |
| Leyton (London), England |
| Leyton Athletic (Walthamstow), England |
| Leyton Orient (London), England |
| Leytonstone (London), England |
| Liakhvi (Tskhinvali), Georgia |
| Liaoning Whowin (Jinzhou), China |
| Libertad (Asunción), Paraguay |
| Libertas (Borgo Maggiore), San Marino |
| Libertas (Wien), Austria |
| Liberté, Niger |
| Liberty, England |
| Liberty Professionals (Accra), Ghana |
| Libya FC (Tripoli), Libya |
| Lichfield City (Lichfield), England |
| Lichterfelder (Berlin), FRG |
| Lichterfelder (Berlin), FRG |
| Lichterfelder SU (Berlin), FRG |
| Liebknecht Factory (Dnepropetrovsk), USSR |
| Liège (Liège), Belgium |
| Lierse (Lier), Belgium |
| Lietava (Jonava), Lithuania |
| Liga Muçulmana (Maputo), Mozambique |
| Light Stars (Grand'Anse Praslin), Seychelles |
| Likhopo (Maseru), Lesotho |
| Lille (Lille), France |
| Lillestrøm (Lillestrøm), Norway |
| Lima (Kaunas), USSR |
| Limassol (Limassol), Cyprus |
| Limburgerhof (Limburgerhof), FRG |
| Limehouse Town, England |
| Limerick (Limerick), Ireland |
| Limoges (Limoges), France |
| Linare (Leribe), Lesotho |
| Linby Church, England |
| Linby Colliery (Linby), England |
| Lincoln Albion, England |
| Lincoln City (Lincoln), England |
| Lincoln Lindum, England |
| Lincoln Moorlands Railway (Lincoln), England |
| Lincoln Ramblers, England |
| Lincoln Red Imps (Gibraltar), Gibraltar |
| Lincoln United (Lincoln), England |
| Lindau (Lindau), FRG |
| Lindley Temperance, England |
| Linense (Lins), Brazil |
| Linfield (Belfast), Northern Ireland |
| Lingdale Mines, England |
| Lingen (Lingen), FRG |
| Lingfield (Lingfield), England |
| Linhares Esporte Clube (Linhares), Brazil |
| Linotype & Machinery, England |
| Lintz Institute, England |
| Linz (Linz), Austria |
| Lioli (Teyateyaneng), Lesotho |
| Lion City Sailors (Singapore), Singapore |
| Lion Hill Spliff (St. John's), Antigua and Barbuda |
| Lions de l'Atakory, Benin |
| Lisburn Distillery (Lisburn), Northern Ireland |
| LISCR (Monrovia), Liberia |
| Liskeard Athletic (Liskeard), England |
| Lisleby (Fredrikstad), Norway |
| Liteks (Lovech), Bulgaria |
| Litherland REMYCA (Litherland), England |
| Litoral (La Paz), Bolivia |
| Little Common (Bexhill-on-Sea), England |
| Little Oakley (Little Oakley), England |
| Littlehampton Town (Littlehampton), England |
| Livadia (Dzyarzhynsk), Belarus |
| Liverpool (Liverpool), England |
| Liverpool (Montevideo), Uruguay |
| Liverpool (Windhoek), Namibia |
| Liverpool Caledonians, England |
| Liverpool Police, England |
| Liverpool Ramblers, England |
| Liverpool South End, England |
| Liverpool Stanley, England |
| Liversedge (Cleckheaton), England |
| Livingston (Livingston), Scotland |
| Livorno (Livorno), Italy |
| Livyi Bereh (Kyiv), Ukraine |
| Ljubljana (Ljubljana), Slovenia |
| Ljungskile (Ljungskile), Sweden |
| Llandudno (Llandudno), Wales |
| Llandudno Swifts, Wales |
| Llanelli Town (Llanelli), Wales |
| Llaneros (Guanare), Venezuela |
| Llangollen, Wales |
| Llanhilleth, Wales |
| Llapi (Podujevo), Kosovo |
| LLB Académic (Bujumbura), Burundi |
| Lleida (Lleida), Spain |
| Lloyds (Sittingbourne), England |
| LNZ (Cherkasy), Ukraine |
| Lobi Stars (Makurdi), Nigeria |
| Lock Lane Woodville, England |
| Lockwood Brothers, England |
| Locomotiva (Basarabeasca), Moldova |
| Loftus, England |
| Loftus Albion, England |
| Logroñés (Logroño), Spain |
| Lohberg (Dinslaken), FRG |
| Lokeren (Lokeren), Belgium |
| Lokmotiv (Tumen), USSR |
| Lokomotiv (Abakan), USSR |
| Lokomotiv (Allaverdy), USSR |
| Lokomotiv (Baku), USSR |
| Lokomotiv (Chelyabinsk), USSR |
| Lokomotiv (Chita), USSR |
| Lokomotiv (Dnepropetrovsk), USSR |
| Lokomotiv (Donetsk), USSR |
| Lokomotiv (Gomel), Belarus |
| Lokomotiv (Imishli), Azerbaijan |
| Lokomotiv (Jõhvi), Estonia |
| Lokomotiv (Kaluga), Russia |
| Lokomotiv (Kaluga), USSR |
| Lokomotiv (Kazan), USSR |
| Lokomotiv (Kharkov), USSR |
| Lokomotiv (Kiev), USSR |
| Lokomotiv (Kishinyov), USSR |
| Lokomotiv (Konotop), USSR |
| Lokomotiv (Kotovsk), USSR |
| Lokomotiv (Kuybyshev), USSR |
| Lokomotiv (Leningrad), USSR |
| Lokomotiv (Liski), Russia |
| Lokomotiv (Lozovaya), USSR |
| Lokomotiv (Lyublino), USSR |
| Lokomotiv (Mezdra), Bulgaria |
| Lokomotiv (Mineralnye Vody), USSR |
| Lokomotiv (Moscow), Russia |
| Lokomotiv (Moscow), USSR |
| Lokomotiv (Nizhniy Novgorod), Russia |
| Lokomotiv (Nizhniy Novgorod), USSR |
| Lokomotiv (Odessa), USSR |
| Lokomotiv (Omsk), USSR |
| Lokomotiv (Orenburg), USSR |
| Lokomotiv (Pernik), Bulgaria |
| Lokomotiv (Plovdiv), Bulgaria |
| Lokomotiv (Poltava), USSR |
| Lokomotiv (Ruse), Bulgaria |
| Lokomotiv (Ruzayevka), USSR |
| Lokomotiv (Ryazan), USSR |
| Lokomotiv (Saint Petersburg), Russia |
| Lokomotiv (Sinelnikovo), USSR |
| Lokomotiv (Slavyansk), USSR |
| Lokomotiv (Sofia), Bulgaria |
| Lokomotiv (Stara Zagora), Bulgaria |
| Lokomotiv (Svobodny), USSR |
| Lokomotiv (Tashkent), USSR |
| Lokomotiv (Tashkent), Uzbekistan |
| Lokomotiv (Tbilisi), USSR |
| Lokomotiv (Ungeny), USSR |
| Lokomotiv (Vitebsk), Belarus |
| Lokomotiv (Vologda), USSR |
| Lokomotiv (Voronezh), USSR |
| Lokomotiv (Voznesensk), USSR |
| Lokomotiv (Yasinovataya), USSR |
| Lokomotiv GO (Gorna Oryahovitsa), Bulgaria |
| Lokomotiv-2 (Kiev), USSR |
| Lokomotiv-2 (Moscow), Russia |
| Lokomotiv-2 (Moscow), USSR |
| Lokomotiv-D (Nizhniy Novgorod), Russia |
| Lokomotiv-D (Saint Petersburg), Russia |
| Lokomotiv-Kazanka (Moscow), Russia |
| Lokomotiv-KMV (Mineralnye Vody), Russia |
| Lokomotíva (Košice), Czechoslovakia |
| Lokomotiva (Zagreb), Croatia |
| Lokomotive (Leipzig), GDR |
| Lokomotive (Leipzig), Germany |
| Lokomotive (Stendal), GDR |
| Lokomotivi (Tbilisi), Georgia |
| Lokomotyv (Dvorichna), Ukraine |
| Lokomotyv (Konotop), Ukraine |
| Lokomotyv (Kyiv), Ukraine |
| Lokomotyv (Rivne), Ukraine |
| Lokomotyv (Znamianka), Ukraine |
| Lokomotyvas (Vilnius), Lithuania |
| Loma Negra (Loma Negra), Argentina |
| Lombard (Pápa), Hungary |
| Lomé I (Lomé), Togo |
| Lommel (Lommel), Belgium |
| Lommel United (Lommel), Belgium |
| LOMO (Leningrad), USSR |
| London and North Western Railway (London), England |
| London APSA (London), England |
| London Bari (London), England |
| London Caledonians (London), England |
| London Colney (London Colney), England |
| London Generals, England |
| London Labour, England |
| London Olympic, England |
| London Paper Mills, England |
| London Tigers (London), England |
| London Transport, England |
| London United, England |
| London Welsh, England |
| London XI (London), England |
| Londrina (Londrina), Brazil |
| Long Buckby (Long Buckby), England |
| Long Crendon (Long Crendon), England |
| Long Eaton, England |
| Long Eaton Midland, England |
| Long Eaton Rangers (Long Eaton), England |
| Long Eaton St Helen's, England |
| Long Eaton Town, England |
| Long Eaton United (Long Eaton), England |
| Long Melford (Long Melford), England |
| Longfield, England |
| Longfleet St Mary's, England |
| Longford Town (Longford), Ireland |
| Longlevens (Longlevens), England |
| Longridge Town (Longridge), England |
| Longwell Green Sports (Longwell Green), England |
| Lootus (Kohtla-Järve), Estonia |
| Lopham Methodists, England |
| Lordswood (Chatham), England |
| Lori (Kirovakan), USSR |
| Lori (Vanadzor), Armenia |
| Lorient (Lorient), France |
| Lörrach (Lörrach), FRG |
| Lörrach-Stetten (Lörrach), FRG |
| Los Andes (Lomas de Zamora), Argentina |
| Los Andes (San Juan), Argentina |
| Los Angeles (Los Angeles), USA |
| Los Angeles Aztecs (Los Angeles), USA |
| Los Angeles Galaxy (Los Angeles), USA |
| Los Angeles Salsa (Fullerton), USA |
| Los Angeles Wolves (Los Angeles), USA |
| Lössi (Nouméa), New Caledonia |
| Lostock Gralam, England |
| Loto, Benin |
| Lotoha'apai United (Veitongo), Tonga |
| Loughborough (Loughborough), England |
| Loughborough Corinthians, England |
| Loughborough Dynamo (Loughborough), England |
| Loughborough United (Loughborough), England |
| Loughborough University (Loughborough), England |
| Louth Town (Louth), England |
| Louth United, England |
| Louviéroise (La Louvière), Belgium |
| Lovćen (Cetinje), Montenegro |
| Lovells Athletic (Newport), Wales |
| Lowca, England |
| Lower Breck (Liverpool), England |
| Lower Darwen, England |
| Lowestoft Town (Lowestoft), England |
| Loxwood (Loxwood), England |
| LPF (Maseru), Lesotho |
| LPRC Oilers (Monrovia), Liberia |
| Lübeck (Lübeck), FRG |
| Lublinianka-Wieniawa (Lublin), Poland |
| Lubumbashi Sport (Lubumbashi), Zaire |
| Lucchese (Lucca), Italy |
| Luch (Minsk), Belarus |
| Luch (Vladivostok), Russia |
| Luch (Vladivostok), USSR |
| Luch (Zagorsk), USSR |
| Luchaferul (Tiraspol), USSR |
| Lučko (Zagreb), Croatia |
| Luddendenfoot, England |
| Luddington (Scunthorpe), England |
| Ludlow Town, England |
| Ludogorets (Razgrad), Bulgaria |
| Ludvika (Ludvika), Sweden |
| Ludweiler-Warndt (Völklingen), FRG |
| Ludwigsburg (Ludwigsburg), FRG |
| Ludwigshafener SC (Ludwigshafen am Rhein), FRG |
| Luftëtari (Gjirokastër), Albania |
| Lugano (Lugano), Switzerland |
| Luis Ángel Firpo (Usulután), El Salvador |
| Luki-Energiya (Velikiye Luki), Russia |
| Lüner SV (Lünen), FRG |
| Lupe ole Soaga (Tuanaimato), Samoa |
| Luqueño (Luque), Paraguay |
| Lusitano (Evora), Portugal |
| Lusitano (Vila Real de Santo Antonio), Portugal |
| Lusitanos (Andorra la Vella), Andorra |
| Lüssumer (Bremen), FRG |
| Luton Amateur, England |
| Luton Celtic, England |
| Luton Clarence, England |
| Luton Crusaders, England |
| Luton Reliance, England |
| Luton Town (Luton), England |
| Luton Trinity, England |
| Luton Wanderers, England |
| Lutterworth Town (Lutterworth), England |
| Luverdense Esporte Clube (Lucas do Rio Verde), Brazil |
| Luzern (Luzern), Switzerland |
| Luziânia (Luziânia), Brazil |
| Lyashas (Gomel), Belarus |
| Lydd Town (Lydd), England |
| Lydney Town (Lydney), England |
| Lye Town (Lye), England |
| Lyford Cay Dragons (Nassau), Bahamas |
| Lymington, England |
| Lymington (Lymington), England |
| Lymington Town (Lymington), England |
| Lyn (Oslo), Norway |
| Lyndhurst, England |
| Lynemouth Welfare, England |
| Lyngby (Kongens Lyngby), Denmark |
| Lynn Swifts, England |
| Lynton Works (Bedford), England |
| Lyon (Lyon), France |
| Lyons Club (Greenford), England |
| Lyra (Lier), Belgium |
| Lysaght's Excelsior, England |
| Lysaght's Sports, England |
| Lyss (Lyss), Switzerland |
| Lytham, England |
| Lyubimets 2007 (Lyubimets), Bulgaria |
| Lyubomyr (Stavyshche), Ukraine |
| Løv-Ham (Bergen), Norway |