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| H | SD Ponferradina | - | Real Zaragoza | 1:2 | ||
| R | Real Zaragoza | - | SD Ponferradina | 2:2 | ||
| H: 06.12.1990 | R: 20.12.1990 | Sieger: Real Zaragoza | ||||
| H | RSD Alcalá | - | Palamós CF | 2:0 | ||
| R | Palamós CF | - | RSD Alcalá | 3:0 | ||
| H: 12.12.1990 | R: 20.12.1990 | Sieger: Palamós CF | ||||
| H | FC Andorra | - | CD Málaga | 0:1 | ||
| R | CD Málaga | - | FC Andorra | 5:0 | ||
| H: 12.12.1990 | R: 02.01.1991 | Sieger: CD Málaga | ||||
| H | Racing Santander | - | Athletic Bilbao | 1:3 | ||
| R | Athletic Bilbao | - | Racing Santander | 2:0 | ||
| H: 12.12.1990 | R: 02.01.1991 | Sieger: Athletic Bilbao | ||||
| H | UE Sant Andreu | - | CD Logroñés | 2:2 | ||
| R | CD Logroñés | - | UE Sant Andreu | 1:0 | ||
| H: 12.12.1990 | R: 20.12.1990 | Sieger: CD Logroñés | ||||
| H | Águilas CF | - | Rayo Vallecano | 0:2 | ||
| R | Rayo Vallecano | - | Águilas CF | 2:2 | ||
| H: 13.12.1990 | R: 02.01.1991 | Sieger: Rayo Vallecano | ||||
| H | Real Ávila CF | - | Real Oviedo | 1:2 | ||
| R | Real Oviedo | - | Real Ávila CF | 0:0 | ||
| H: 13.12.1990 | R: 02.01.1991 | Sieger: Real Oviedo | ||||
| H | CD Badajoz | - | Real Betis | 1:0 | ||
| R | Real Betis | - | CD Badajoz | 4:1 | ||
| H: 13.12.1990 | R: 20.12.1990 | Sieger: Real Betis | ||||
| H | Atlético Baleares | - | Deportivo La Coruña | 0:0 | ||
| R | Deportivo La Coruña | - | Atlético Baleares | 1:0 | ||
| H: 13.12.1990 | R: 19.12.1990 | Sieger: Deportivo La Coruña | ||||
| H | Benidorm CD | - | Real Valladolid | 1:1 | ||
| R | Real Valladolid | - | Benidorm CD | 7:0 | ||
| H: 13.12.1990 | R: 02.01.1991 | Sieger: Real Valladolid | ||||
| H | CD Castellón | - | Espanyol Barcelona | 1:1 | ||
| R | Espanyol Barcelona | - | CD Castellón | 2:0 | ||
| H: 13.12.1990 | R: 02.01.1991 | Sieger: Espanyol Barcelona | ||||
| H | SCD Durango | - | Sporting Gijón | 1:2 | ||
| R | Sporting Gijón | - | SCD Durango | 1:0 | ||
| H: 13.12.1990 | R: 02.01.1991 | Sieger: Sporting Gijón | ||||
| H | Getafe CF | - | UD Las Palmas | 1:2 | ||
| R | UD Las Palmas | - | Getafe CF | 2:2 | ||
| H: 13.12.1990 | R: 02.01.1991 | Sieger: UD Las Palmas | ||||
| H | SD Huesca | - | Cádiz CF | 0:0 | ||
| R | Cádiz CF | - | SD Huesca | 5:4 i.E. | ||
| H: 13.12.1990 | R: 20.12.1990 | Sieger: Cádiz CF | ||||
| H | Real Murcia | - | Real Burgos | 3:2 | ||
| R | Real Burgos | - | Real Murcia | 0:2 | ||
| H: 13.12.1990 | R: 20.12.1990 | Sieger: Real Murcia | ||||
| H | CE Sabadell | - | RCD Mallorca | 0:3 | ||
| R | RCD Mallorca | - | CE Sabadell | 4:1 | ||
| H: 13.12.1990 | R: 19.12.1990 | Sieger: RCD Mallorca | ||||
| H | CD San Roque | - | Orihuela Deportiva CF | 0:1 | ||
| R | Orihuela Deportiva CF | - | CD San Roque | 1:0 | ||
| H: 13.12.1990 | R: 27.12.1990 | Sieger: Orihuela Deportiva CF | ||||
| H | CF Sporting Mahonés | - | Elche CF | 1:2 | ||
| R | Elche CF | - | CF Sporting Mahonés | 2:1 | ||
| H: 13.12.1990 | R: 03.01.1991 | Sieger: Elche CF | ||||
| H | CD Tenerife | - | CA Osasuna | 3:0 | ||
| R | CA Osasuna | - | CD Tenerife | 2:1 | ||
| H: 13.12.1990 | R: 20.12.1990 | Sieger: CD Tenerife | ||||
| H | UD Salamanca | - | RC Celta | 2:2 | ||
| R | RC Celta | - | UD Salamanca | 1:0 | ||
| H: 20.12.1990 | R: 02.01.1991 | Sieger: RC Celta | ||||
