The 1992–93 season was the 94th completed season of the Football League. This season saw the birth of the Premier League. In 1992, all of the First Division clubs resigned from the Football League and, on 27 May 1992, the FA Premier League was formed as a limited company, which worked out of an office at the Football Association’s then headquarters, Lancaster Gate. Hence, the 104-year-old Football League was reduced from four divisions to three, with the old Second, Third and Fourth Divisions becoming the new First, Second and Third Divisions respectively.