Having missed the opening game of the season, Makoun made his first appearance of the 2007–08 season, starting the whole game, in a 2–1 win against Metz on 12 August 2007. Two weeks later on 26 August 2007, he scored his first goal of the season, in a 1–1 draw against Paris Saint-Germain. Since the start of the 2007–08 season, Makoun started in the next eleven league matches before being sidelined with an abdominal wall. It wasn't until on 24 November 2007 when he returned to the starting line–up, as Lille lost 2–0 against AS Nancy. After being sidelined due to his international commitment with Cameroon, Makoun returned to the starting line–up, starting the whole game, in a 0–0 draw against Valenciennes on 8 March 2008. He then regained his first team place for the rest of the 2007–08 season. It wasn't until on 20 April 2008 when Makoun scored his second goal of the season, in a 3–1 win against Marseille At the end of the 2007–08 season, he went on to make twenty–seven appearances and scoring two times in all competitions.