1991 Soviet Lower Second League was the second and the last season of the Soviet Second League B since its reestablishing in 1990. The league was divided into 10 zones (groups) with 217 participants. At least four out those 10 zones were part of republican championships. Among those republics were Ukrainian SSR, Armenian SSR, Azerbaijani SSR, and Kazakh SSR. Five more zones were dominated majorly by clubs of the Russian SFSR and one more zone was a collective competition among clubs of the Central Asia less the Kazakh SSR.