Sport Lisboa E Nelas are a Portuguese football club, located in the village of Nelas, district of Viseu. The club was established in 1939 and apparently is a branch club of both Sporting CP and S.L. Benfica, Cavaca Luis is the current president. In the 2007-2008 season it is in division 2,the third tier of Portuguese football. There are tipped for relegation though as they are mostly unknown outside of Portugal