There were two teams relegated last season to the
2005 Vietnamese First League. Thể Công and Ngân hàng Đông Á Thép Pomina, were relegated due to them finishing 11th and 12th respectively the
previous season. Two teams were promoted from the
2004 Vietnamese First League: Cảng Sài Gòn, who won the title and returned to V-League after a one-year absence, and Hòa Phát Hà Nội, who finished second, playing in the V-League for the first time. ==Participating clubs==