The 2007–08 season was Torquay United's first season in the Conference National after being relegated from League Two. The season runs from 1 July 2007 to 30 June 2008.

Having been a Football League team for 80 years, Torquay United were finally relegated at the end of the 2006–07 season. After the most chaotic and disastrous season in Torquay's history, chairman Mike Bateson eventually sold the club to an eight-man consortium with Alex Rowe appointed as the new chairman and former-Gull Colin Lee returning as chief executive. Although Leroy Rosenior had previously been announced as the new manager, the consortium decided to go in a different direction and install ex-Torquay midfielder and current Exeter City assistant manager Paul Buckle as the new boss. With only a handful of players still on the club's books, Buckle had to work fast to build a new team in time for Torquay's first season in the Conference.

Despite a slightly nervous 0–0 draw with Grays Athletic in their first ever Conference match, the Gulls soon established themselves within the division and quickly became the team to beat. Buckle had managed to create a particularly potent strike force with new signings Tim Sills, Chris Zebroski and Lee Phillips combining to score nearly 50 league goals between them and Torquay were never out of the play-off spots all season. United were also enjoying more TV coverage than ever before with Setanta Sports now televising live Conference games and the BBC even coming to Plainmoor to broadcast the 4–1 FA Cup First Round victory over League One side Yeovil Town. Yeovil had themselves previously inflicted a cup 'upset' over Torquay in 1992 when they were a non-League side, so it was sweet revenge for the Gulls now that the two team's fortunes had been reversed.

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