The 1971–72 season was Paris Saint-Germain's 2nd season in existence.[1][2] PSG mainly played their home league games at the Stade de Paris in Saint-Ouen-sur-Seine, but occasionally at the Stade Olympique Yves-du-Manoir in Colombes as well, registering an average attendance of 10,030 spectators per match.[1][2][3]Guy Crescent presided the club until December 1971, when Henri Patrelle replaced him. The team was coached by Pierre Phelipon, this time exclusively as manager.[1][2]Jean Djorkaeff was the team captain.[4]
PSG ended their inaugural season in the top flight with a safe 16th place, meaning they would continue in Division 1 next year, but the club was in a delicate financial situation.[5][6] The Paris City Council offered 850,000 francs to pay the club's debt and save its place in the elite, but in return demanded PSG to adopt the more Parisian name "Paris Football Club."[5] Henri Patrelle refused the name change and the club split on June 1, 1972.[5][7] Backed by the council, Guy Crescent and Pierre-Étienne Guyot re-formed Paris FC.[8][9]
Consequently, Paris FC remained in Division 1, while Patrelle's Paris Saint-Germain kept their name but were administratively relegated to Division 3, thus losing professional status.[5][10] Bound by professional contracts with PFC, most of the club's stars, including team captain Jean Djorkaeff and Bernard Guignedoux, continued playing in Division 1. Since only top-tier pro clubs could have a reserve team, PSG took the spot of their development side in the third tier and rebuilt their squad with many upcoming academy players.[5][11]