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| H | CD Estepona (old) | - | Real Burgos | 0:1 | ||
| R | Real Burgos | - | CD Estepona (old) | 3:0 | ||
| H: 09.10.1991 | R: 16.10.1991 | Sieger: Real Burgos | ||||
| H | Real Valladolid | - | Valencia CF | 0:1 | ||
| R | Valencia CF | - | Real Valladolid | 1:1 | ||
| H: 13.10.1991 | R: 30.10.1991 | Sieger: Valencia CF | ||||
| H | CD Lugo | - | SD Compostela | 1:1 | ||
| R | SD Compostela | - | CD Lugo | 4:0 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: SD Compostela | ||||
| H | CD Málaga | - | Rayo Vallecano | 2:0 | ||
| R | Rayo Vallecano | - | CD Málaga | 0:0 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: CD Málaga | ||||
| H | RCD Mallorca | - | Deportivo La Coruña | 0:0 | ||
| R | Deportivo La Coruña | - | RCD Mallorca | 3:1 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Deportivo La Coruña | ||||
| H | Benidorm CD | - | UE Lleida | 1:1 | ||
| R | UE Lleida | - | Benidorm CD | 2:3 i.E. | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Benidorm CD | ||||
| H | Caudal Deportivo | - | Real Avilés | 2:3 | ||
| R | Real Avilés | - | Caudal Deportivo | 2:1 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Real Avilés | ||||
| H | Orihuela Deportiva CF | - | CD Logroñés | 2:0 | ||
| R | CD Logroñés | - | Orihuela Deportiva CF | 4:2 i.E. | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: CD Logroñés | ||||
| H | Racing Santander | - | Real Sociedad | 0:0 | ||
| R | Real Sociedad | - | Racing Santander | 2:1 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Real Sociedad | ||||
| H | AEC Manlleu | - | Real Zaragoza | 0:0 | ||
| R | Real Zaragoza | - | AEC Manlleu | 2:0 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Real Zaragoza | ||||
| H | Atlético Marbella | - | Real Betis | 0:0 | ||
| R | Real Betis | - | Atlético Marbella | 2:0 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Real Betis | ||||
| H | Real Murcia | - | UE Figueres | 1:0 | ||
| R | UE Figueres | - | Real Murcia | 2:3 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Real Murcia | ||||
| H | CE Sabadell | - | CD Tenerife | 3:1 | ||
| R | CD Tenerife | - | CE Sabadell | 5:0 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: CD Tenerife | ||||
| H | SD Eibar | - | Espanyol Barcelona | 2:2 | ||
| R | Espanyol Barcelona | - | SD Eibar | 2:0 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Espanyol Barcelona | ||||
| H | Palamós CF | - | UD Las Palmas | 3:0 | ||
| R | UD Las Palmas | - | Palamós CF | 0:2 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Palamós CF | ||||
| H | Tomelloso CF | - | CP Mérida | 1:1 | ||
| R | CP Mérida | - | Tomelloso CF | 1:0 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: CP Mérida | ||||
| H | Cartagena FC | - | Athletic Bilbao | 0:1 | ||
| R | Athletic Bilbao | - | Cartagena FC | 4:1 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Athletic Bilbao | ||||
| H | CF Gimnástico Alcázar | - | CD Castellón | 1:1 | ||
| R | CD Castellón | - | CF Gimnástico Alcázar | 2:0 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: CD Castellón | ||||
| H | Getafe CF | - | Sestao SC | 3:1 | ||
| R | Sestao SC | - | Getafe CF | 2:1 | ||
| H: 16.10.1991 | R: 30.10.1991 | Sieger: Getafe CF | ||||
