The 78th (Highlanders) Regiment of Foot was a Highland Infantry Regiment of the Line, raised in 1793. Under the Childers Reforms it amalgamated with 72nd Regiment, Duke of Albany's Own Highlanders to form the Seaforth Highlanders in 1881.

The 72nd Highlanders was a British Army Highland Infantry Regiment of the Line. Raised in 1778, it was originally numbered 78th, before being redesignated the 72nd in 1786. Under the Childers Reforms it amalgamated with the 78th (Highlanders) Regiment to form the 1st Battalion of the Seaforth Highlanders in 1881.