This is a huge list with all those kits made by people on the sortitoutsi.net forums. The packs belong to their respective owners.
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How to install kits in Football Manager 2008

Extract the files in C:\Documents and Settings\UserName\My Documents\Sports Interactive\Football Manager 2007\graphics\kits
The clubs kits should be in the ‘clubs’ folder and the nations kits to ‘nations’.

Default Kits (whit effect to work on fm2008)by jagsey & th3answer

Africa Best Teams by packmanch
Armenia – Premier League by packmanch
Albania – Kategoria Superiore by Tazz
Andorra – First Division by om4ever
Argentina – Primera Division by Saf22
Argentina – Primera B By saff22
Argentina – Primera C by saf22
Argentina – National B by segundito & saf22
Australia – A-League by jagsey
Austria – Bundesliga by packmanch
Austria – RedZac League by Forza
Austria – Regionalliga Ost by schweigi
Austria – Regionalliga West by schweigi
Austria – Regionalliga Mitte by schweigi
Azerbaijan – Yuksak League by Lucentio
Bolivia – Liga Bolivia by CountVladimir
Belarus – Premier League by FORZA
Belarus – 2nd Division by packmanch
Belgium – Jupiler League by Lucentio and Blaugranaforeva v.1
Belgium – Jupiler League by DoVyv.2
Belgium – 2nd Division by cbyrne1
Belgium – Third Division A by DoVy
Belguim – Belgian Division 3B By DoVy
Brazil – Serie A by Sotero, peagaxis, packmanch, spada, chakal & guifTSUMI
Brazil – Serie B by peagaxis
Brazil – Serie C By Chakal
Brazil – Camp. Estadual Gaucho by Sattoooo
Brazil – Camp.Estadual Paulista by Sattoooo
Bulgaria – A Grupa by CountVladimir & Zhardanov
Bulgaria – B Grupa East & West by Tazz
Bosnia & Herzegovina – Premijer Liga by Volutomitra
Canada – Canadian Soccer League by woodysj
Colombia – Copa Mustang by CountVladimir
Colombia – Copa Premier by packmanch
Costa Rica – Primeria Division Groups A & B By Lucentio
Croatia – Ožujsko I. HNL by fm-serbia.net
Croatia – Druga Hrvatska Nogomentna Liga By Tazz
China – CSL & JiaLeague by kitlovers
Czech Rep. – Gambrinus League by Tazz
Czech Rep. – Druha Liga by Forza & Volutomitra
Cyprus – First Division by tazz
Cyprus – Cyprus 2nd Division By tazz
Chile – Primera Division by z33tr0n
Chile – Primera Division B By Rivarola 7
Denmark – SAS Liga by Don Henke
Denmark – Danish Viasat League by cbyrne1
Denmark – 2 Division East & West by katanka
England – Premiership by Cristi
England – Championship by theterrier
England – Coca-Cola League 1 by ironfan07
England – Coca-Cola League 2 by ironfan
England – Unibond Premier League by jj72guy
England – Unibond Division One North by jj72guy
England – Unibond Division One South by jj72guy
England – BGB Southern Premier League by jj72guy
England – Ryman League Division 1 North by ondi
England – Ryman League Division 1 South by jj72guy
England – Ryman League Premier League by ondi
England – Blue Square North by Fidney
England – Blue Square Premier by Tazz & Fidney
England – Blue Square South By Finney, Montrose & bugZ
England – BGB Southern League Division One Midlands BY jj72guy
England – English BGB Southern League Division One South & West By jj72guy
England – Midlands Football Alliance by jj72guy
England – Essex Senior Football League by jj72guy

Estonia – Meistriliiga & Esiliiga by Forza
Ecuador – Serie A By Tazz
Faroe Islands – FormulaDeildin by CountVladimir
Finland – Veikkausliiga by cbyrne
Finland – Ykkónen 2nd Division By tazz
France – Ligue 1 by Tazz & newone
France – Ligue 2 by CountVladimir
France – Championat National by FMEurope
France – CFA by FMEurope
Georgia – Georgia Umaglesi Liga By tazz
Germany – Bundesliga by packmanch
Germany – 2°Bundesliga by forza
Germany – Regional League North/South by collphilins
Greece – SuperLeague by tazz
Greece – 2 Division by tazz
Greece – 3 Division by tazz
Greece – Regional & Amateur Leagues by tazz
Guatemala – Primera Division By Tazz

Hong-Kong – SuperLeague by kitlorovers
Holland – Eredivisie by packmanch
Holland – Jupiler League by StefanSR & Spanish
Hungary – Soproni Liga by Volutomitra
Hungary – NB II by Tazz
Indonesia – Premier League by packmanch
Indonesia – 1°Division by packmanch
India – National League by packmanch
Iceland – Premier League by Tazz
Iceland – 1.deild Karla by packmanch
Italy – Serie A by Cristi & th3answer
Italy – Serie B by th3answer
Italy – Serie C1 by th3answer
Italy – Serie C2 by th3answer
Italy – Serie D by k3nz00, samb86, 22 Kakà, ‘xale’, calagoal, febus™, Jerome Lebez, vindiv and robyfoot
Ireland – Eircom League by cbyrne1
Ireland – Division 1 by highlander
Israel – Premiership by joker2511
Israel – Leumit League by joker2511
Israel – Premiership & Leumit League FIX by joker2511
Japan – J-League by Sudos
Kazakhstan – Superliga by shevelevee
Korea – K-League by Sudos
Korea – N-League by packmanch
Liechtenstein – National Teams by tazz
Latvia – Virsliga by Forza

Lithuania – A-Lyga by Forza
Luxembourg – Fortis League By Countvladimir
Macedonia – Macedonian First League By shevelevee
Malta – BOV Premier League by packmanch
Mexico – Primera Division by z33tron
Mexico – Primera A by z33tron
Moldova – Moldovian Divizia Nationala By Lucentio
Montenegro – Prva Crnogorska Liga by packmanch
Malaysia – SuperLeague by packmanch
Malaysia – Premier League by packmanch
Norway – Eliteserien 2007 by packmanch
Norway – Adeccoligaen League By Robertsen
Norway – 2. Divisjon Avdeling 1,2,3 & 4 by packmanch
Northern Ireland – Carnegie Premier League by woodysj
Northern Ireland – Carnegie First Division by woodysj
Northern Ireland – Carnegie Second Division by woodysj
Northern Ireland – Amateur Leagues by woodysj & fmni
Paraguay – Profesional Division By Countvladimir
Peru – Copa Cable Mágico by Chakal
Poland – Orange Ekstraklasa Premier League By Swiezak
Poland – Druga Liga by Tazz
Portugal – BwinLiga by packmanch
Portugal – Liga Vitalis by packmanch & Nuno Kopio
Portugal – 2°Division B – Serie A,B,C & D by packmanch & nunokopio
Portugal – 3°Division by packmanch
Portugal – FA Lower Teams by packmanch

Romania – Liga 1 by Cristi
Romania – Liga 2 by Dalian
Russia – Premier League by nick_son
Russia – First Division by Forza
Russia – Second Division East by shevelevee
Russia – Second Division West by shevelevee
San Marino – Premier League by Th3answer
Scotland – SPL by montrosefc
Scotland – Division 1by montrosefc
Scotland – Division 2 by montrosefc
Scotland – Division 3 by montrosefc
Spain – La Liga by Cristi
Spain – Liga BVBA by packmanch & tazz
Spain – 2°B Group 1 by FM Site
Spain – 2°B Group 2 by Zoibberg
Spain – 2°B Group 3 by Zoibberg & Shaggy
Spain – 2°B Group 4 by wichy
Spain – Tercera Division by FMSite
Switzerland – Axpo SuperLeague by packmanch
Switzerland – Challenge League by Volutomitra
Switzerland – Ersten Liga by packmanch

Sweden – Allsvenskan by MATRIX
Sweden – Superettan by FMSweden
Sweden – Division 1 Norra by FMSweden
Sweden – Division 1 Södra by FMSweden
Sweden – Division 2 Västra Götalandby CountVladimir
Sweden – Division 2 Norrland by Count Vladimir
Sweden – Division 2 South Götland by SundetsPerla
Sweden – Division 2 Ostra Svealand by CountVladimir
Sweden – Division 2 Mellersta Gotaland by CountVladimir
Sweden – Division 2 Norra Svealand by CountVladimir
Serbia – Meridian SuperLiga by Tazz
Serbia – Prva Liga Telekom by Robben & sasabab
Slovakia – Corgon Liga by Volutomitra
Slovakia – Slovakian I Liga By Tazz
Slovenia – Prva Liga by fisherel from www.fmslo.net
Slovenia – II SNL by Lucentio
South Africa – SPL by Djeeper
South Africa – MVELA Golden League by packmanch
Singapore – S-League by packmanch
Turkey – TSL by mr.green
Turkey – TSL by Maymuncuk v.2
Turkey – First League – by thyke
Turkey – 2 Division B by packmanch
Ukraine – Premier League by Forza
Ukraine – Persha League by tazz
USA – MLS by Rui, Stryker & packmanch
USA – USL 1 & 2 by Lucentio & Tazz
Uruguay – Primera Division by saf22
Uruguay – Segunda Division by saff22
Venezuela – Primera Division by Tazz
Wales – Premier League by jj72guy

Nations

Europe by packmanch, Rui & Shuffle
Africa 1 by packmanch, Matute & GS10
Africa 2 by packmanch, Matute, GS10, Rui & Shuffle
South America by Gabriel Sotero & FManager team
Asia by packmanch & mons
North America & Caribbean by packmanch
Oceania by packmanch

New 2007/2008 Nations Kits by ironfan7