The 2008 Football League Two play-off final was an association football match which was played on 26 May 2008 at Wembley Stadium, London, between Stockport County and Rochdale to determine the third and final team to gain promotion from Football League Two to the Football League One. The top three teams of the 2007–08 Football League Two season, Milton Keynes Dons, Peterborough United and Hereford United, gained automatic promotion to League One, while those placed from fourth to seventh in the table took part in play-offs. The winners of the play-off semi-finals competed for the final place for the 2008–09 season in League One. The losing semi-finalists were Darlington and Wycombe Wanderers.

The referee for the final, which was played in front of 35,715 spectators, was Stuart Attwell. Rochdale's Rory McArdle scored with a close-range header in the 24th minute before Tommy Rowe's cross was diverted into his own net Nathan Stanton for an own goal, to level the score. Four minutes into the second half, Stockport County took the lead once again when Anthony Pilkington scored with a header. He then passed to Dickinson who struck the ball past the Rochdale goalkeeper Tommy Lee to make it 3–1 in the 67th minute. Ten minutes later, Adam Rundle reduced the deficit when he scored from around but no further goals were scored and the match ended 3–2 to Stockport County.

2008 Football League Two play-off final

Stockport County's following season saw them deducted ten points for entering administration. As a consequence, they ended the season in eighteenth place in the table, three positions and one point above the relegation zone. In Rochdale's next season, they finished in sixth position and qualified for the 2009 Football League play-offs where they lost 2–1 on aggregate to Gillingham in the semi-final.

2008 Football League Two play-off final

Route to the final

Stockport County finished the regular 2007–08 season in fourth position in Football League Two, the fourth tier of the English football league system, one place and two points ahead of Rochdale. Both therefore missed out on the three automatic places for promotion to Football League One and instead took part in the play-offs to determine the fourth promoted team. Stockport County finished six points behind Hereford United (who were promoted in third place), ten behind Peterborough United (who were promoted in second place), and fifteen behind league winners Milton Keynes Dons. Stockport County had gained 55 points from their final 24 games, losing just three and finished the season in fourth place with 82 points. Rochdale picked up 45 points for their final 24 games and finished the season in fifth place with 80 points.

2008 Football League Two play-off final

Stockport County faced Wycombe Wanderers in their play-off semi-final with the first match of the two-legged tie taking place at Adams Park in High Wycombe on 11 May 2008. Stockport went 1–0 down after a mistake from goalkeeper John Ruddy allowed Delroy Facey to score just before half-time. In the second half Stockport equalised on 82 minutes when Stephen Gleeson scored with a volley to make it 1–1. The second leg was held at Edgeley Park in Stockport six days later. Liam Dickinson scored the only goal of the game in the sixth minute after a solo run from the halfway line to tap the ball past Frank Fielding in the Wycombe goal. The home side confirmed their place in the play-off final with a 2–1 aggregate win.

Rochdale faced Darlington in their play-off semi-final, with the first leg being held away at Balfour Webnet Arena on 10 May 2008. Jason Kennedy opened the scoring for the home side with a lob in the 28th minute before Chris Dagnall equalised for Rochdale on 70 minutes when his shot was deflected into the net by a Darlington defender, wrong-footing the goalkeeper David Stockdale. Ian Miller won the game 2–1 for Darlington in the first minute of stoppage time with a header. The return leg was held at Spotland seven days later. Darlington opened the scoring with in the 28th minute after Rene Howe impeded Kennedy in the penalty area, and Clark Keltie scored from the penalty spot. Rochdale drew level on 43 minutes through Chris Dagnall and then took the lead after a deflected strike from David Perkins found the net on 78 minutes. With the score at 2–1 after regular time, the aggregate scoreline was 3–3 and the match went into extra time, during which Perkins was sent off for dissent. No goals were scored during the additional period, so the match had to be decided by a penalty shootout. Rochdale scored all five of their penalties while Darlington's Kennedy missed his and sent Rochdale to the play-off final. After the game Rochdale failed in an appeal against the red card given to Perkins and he was subsequently unavailable for selection for the final.