2003–04 Liga Gimel

Upper Galilee Division

• Hapoel Ironi I'billin
• Maccabi Majd al-Krum

• Beitar Bi'ina
• Beitar Karmiel
• Bnei Kisra
• Hapoel Bnei Gush Halav
• Hapoel Deir al-Asad
• Hapoel Ironi Hatzor
• Maccabi Beit Jann
• Maccabi Bi'ina
• Maccabi Hurfeish
• Maccabi Maghar
• Maccabi Sha'ab

  Western Galilee Division

• Beitar Julis
• Beitar Kafr Kana

• Ahi Acre
• Beitar Abu Snan
• Beitar al-Ittihad Shefa-'Amr
• Beitar Ihud Mashhad
• Hapoel Halat el-Sharif Tamra
• Hapoel Kisra F.C.
• Hapoel Nahariya
• Hapoel Sha'ab
• Hapoel Shefa-'Amr
• Maccabi Bnei Yarka
• Maccabi Ironi Kabul
• Maccabi Kafr Sumei
• Maccabi Kafr Yasif

  Jezreel Division

• Hapoel Kafr Misr Nein

• Beitar Afula
• Beitar Iksal
• Beitar el-Amal Nazareth
• Beitar F.C. Tabbash
• Hapoel al-Ittihad Nazareth
• Hapoel Ka'abiyye
• Hapoel Kafr Sulam
• Hapoel Kfar Kama
• Hapoel Kvalim Mesilot
• Hapoel Ramot Menashe Megiddo
• Hapoel Wadi Salame
• Maccabi Beit She'an
• Maccabi Ein Mahil

  Samaria Division

• Maccabi Or Akiva

• Beitar Umm al-Fahm
• Beitar Pardes Hanna
• Hapoel Basmat Tab'un
• Hapoel Bnei Kababir
• Hapoel Bnei Musmus
• Hapoel Isfiya
• Hapoel Spartak Haifa
• Hapoel Umm al-Ghanam Nein
• Maccabi Neve Sha'anan
• Maccabi Fureidis
• Maccabi Ironi Barta'a
• Maccabi Ironi Jatt
• Maccabi Umm al-Fahm

  Sharon Division

• Beitar Kfar Saba
• Shimshon Bnei Tayibe

• Beitar Ironi Ariel
• Beitar Oranit
• Hapoel Aliyah Kfar Saba
• Hapoel Beit Eliezer
• Hapoel Bik'at HaYarden
• Hapoel Ihud Bnei Jaffa
• Hapoel Pardesiya
• Maccabi Amishav Petah Tikva
• Maccabi HaSharon Netanya

  Tel Aviv Division

• Hapoel Ramat Israel
• Beitar Kiryat Ono

• A.S. Holon
• Beitar Ezra
• Beitar Pardes Katz
• Brit Sport Ma'of
• Elitzur Yehud
• Elitzur Jaffa Tel Aviv
• Hapoel Kiryat Shalom
• Maccabi Dynamo Holon
• Maccabi Ironi Or Yehuda
• Shikun Vatikim Ramat Gan

  Central Division

• Hapoel Tirat Shalom

• Hapoel Azrikam
• Hapoel Be'er Ya'akov
• Hapoel F.C. Ortodoxim Jaffa
• Hapoel F.C. Ortodoxim Lod
• Hapoel Maxim Lod
• Hapoel Neve Golan
• Hapoel Ramla
• Ironi Beit Dagan
• Ironi Beit Shemesh
• Ironi Lod
• Maccabi Rehovot

  South Division

• Maccabi Ironi Netivot
• Moadon Tzeirei Rahat

• Beitar Ironi Ma'ale Adumim
• Hapoel Bnei Shimon
• Hapoel Hura
• Hapoel Rahat
• Hapoel Tel Sheva
• Maccabi Bnei Abu Gosh