The 1927–28 Lancashire Cup competition was the 20th competition in the history of this regional rugby league event and the final was a repeat of the 1925–26 Lancashire Cup Final, with Swinton beating Wigan by 5–2. The match was played at Watersheddings, Oldham. The attendance was 22,000 and receipts £1,275.
Background
The number of teams entering this year's competition dropped back to 13 due to no amateur participation. This resulted in the competition running with 3 byes in the first round.