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The 1927–28 Danmarksmesterskabsturneringen i Fodbold was the 1st edition of the new year-long league structure for the Danish national football championship play-offs, a Danish FA-organised club football tournament between the highest ranking clubs from each of the six regional football associations. The national tournament at the top of the Danish football league system consisted of two stages, a preliminary round contested by 20 teams split into 5 groups determined by draw and distributed evenly among all regional associations, where the five winners of each group would qualify for the final championship round held at the end of the season. The clubs participating in the nationwide competition were also simultaneously contesting in their local regional league championships.
The preliminary group stage began on 28 August 1927 with four matches at Horsens, Odense, Korsør and Rønne, and ended on 15 April 1928, while the final championship group stage was played between 4 May and 13 June 1928. No clubs from the five provincial football association qualified for the final phase of the tournament, which only involved clubs from Copenhagen. Boldklubben af 1893 were the defending Danish national champions. Three teams, B.93, B 1903 and BK Frem, ended up with the same number of points in the final group stage. Although B.93 had the best goal difference, the rules for this season did not include situations in case of ties on points. The Danish FA dictated that rematches between the top three teams should be played, but B.93 and BK Frem did not want to participate, while B 1903 were not interested in winning the championship without playing an actual rematch. This was the first year of the national tournament and the Danish FA had not taken this specific situation into account, and the tournament was therefore declared without a winner.

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