She doesn't like soccer.

Literal

She [topic-は] soccer [subject-が] like-is-not.

A textbook polite-negative construction: 好きではありません is the polite negation of 好きだ ('like'). The な-adjective stem 好き takes ではありません to mean 'is not [liked].' Note that the thing liked or disliked is marked with が, not を — this is one of the clearest cases of a 'predicate of internal state' (好き, 嫌い, 上手, 下手, 怖い) taking が for what would be the object in English. サッカー is a katakana loanword from English 'soccer' — Japan adopted both the sport and the American term during the Meiji era; British English's 'football' would have been ambiguous with rugby and other 蹴球 (kickball) variants. The professional J League launched in 1993 and made soccer one of Japan's major spectator sports.