The 1938 Liga Gimel season was the third tier league of the Palestine League organized by the EIFA.
Ten teams played in the South division.Memo 38/8 IFA As the Arab revolt intensified in fall 1938 and with the High commissioner issuing restrictive orders on travel throughout Palestine,All Travelin Palestine Under Military Control from Nov 1 The Palestine Post, 25 October 1938, Historical Jewish Press the EIFA created a two-tiered league for the Tel Aviv region, with matches played in the league counting towards the national league.From the football association Davar, 16 October 1938, Historical Jewish Press The Tel Aviv League was completed on 14 January 1939Hapoel Win Tel Aviv League The Palestine Post, 17 January 1939 and in February 1939 a new league season began, with teams playing in regionalized divisions instead a national league.National League Summary Davar, 12 February 1939, Historical Jewish Press
North division A north division was organized by the North League Committee, and matches in the division were due to start on 19 March 1938,Protocol 38/8 IFA However, it seems that matches in this division didn't start at all.
South division
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