The 2007–08 Seattle SuperSonics season was the 41st season of the Seattle SuperSonics in the National Basketball Association (NBA) and the franchise's final season of play in Seattle before relocating to Oklahoma City to play as the Thunder. With head coach P. J. Carlesimo as replacement of Bob Hill, who was fired at the end of the previous season, the SuperSonics finished in 15th place in the Western Conference with a franchise worst 20–62 record. Seattle's first round draft pick and no. 2 overall Kevin Durant was chosen as the Rookie of the Year at the end of the season.

Following Bob Hill and Rick Sund's departures as head coach and general manager respectively, President of Basketball Operations Lenny Wilkens was charged with the responsibility of finding replacements. For the general manager position, Wilkens hired Sam Presti and months later P. J. Carlesimo was appointed as head coach of the Sonics. Wilkens quit a day later. Presti's first order of business involved a trade with the Boston Celtics on draft day that sent Ray Allen and the SuperSonics' second round pick Glen Davis to Boston in exchange for the Celtics' first round pick Jeff Green, Wally Szczerbiak and Delonte West. Weeks later the free agent period began, and the SuperSonics' front office needed to reach a decision regarding Rashard Lewis' future, since Lewis opted out of his final two years and became one of the most prized free agents in the offseason. The team finally agreed to a sign and trade deal with the Orlando Magic. The other trade the Sonics made during the offseason brought 12-year veteran Kurt Thomas from the Phoenix Suns.

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