The 38th King's Cup finals were held from 22 to 29 December 2007 at the Rajamangala Stadium in Bangkok, Thailand. The King's Cup (คิงส์คัพ) is an annual football tournament; the first tournament was played in 1968.
Hosts Thailand won the tournament beating the B-Side of Iraq 1–0 in the final. Uzbekistan and Korea DPR were the other teams to play in this tournament. Iraq B-Side was represented by Erbil SC.