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| 12.01.2008 | 18:30 | Xerez CD | - | UD Las Palmas | 0:3 (0:1) | |
| 18:30 | Real Sociedad | - | CD Alavés | 1:0 (0:0) | ||
| 18:30 | RC Celta | - | UD Salamanca | 0:0 (0:0) | ||
| 18:30 | Málaga CF | - | Granada 74 CF | 1:1 (1:1) | ||
| 13.01.2008 | 12:00 | Hércules CF | - | Elche CF | 0:1 (0:1) | |
| 12:00 | Sevilla Atlético | - | Cádiz CF | 1:2 (0:0) | ||
| 17:00 | Albacete | - | Polideportivo Ejido | 2:0 (1:0) | ||
| 17:00 | CD Numancia | - | SD Eibar | 1:1 (1:1) | ||
| 17:00 | Sporting Gijón | - | CD Castellón | 0:2 (0:1) | ||
| 17:00 | Racing Ferrol | - | Córdoba CF | 0:1 (0:1) | ||
| 17:00 | Gimnàstic de Tarragona | - | CD Tenerife | 1:1 (1:1) |
| # | Mannschaft | Sp. | S. | U. | N. | Tore | Dif. | Pk. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Málaga CF | 20 | 12 | 4 | 4 | 32:18 | 14 | 40 |
| 2 |
|
CD Numancia | 20 | 11 | 6 | 3 | 29:16 | 13 | 39 |
| 3 |
|
Sporting Gijón | 20 | 9 | 5 | 6 | 29:21 | 8 | 32 |
| 4 |
|
Elche CF | 20 | 9 | 5 | 6 | 24:19 | 5 | 32 |
| 5 |
|
Real Sociedad | 20 | 8 | 7 | 5 | 21:18 | 3 | 31 |
| 6 |
|
Sevilla Atlético | 20 | 8 | 7 | 5 | 21:20 | 1 | 31 |
| 7 |
|
RC Celta | 20 | 7 | 8 | 5 | 26:22 | 4 | 29 |
| 8 |
|
CD Tenerife | 20 | 7 | 8 | 5 | 26:25 | 1 | 29 |
| 9 |
|
Granada 74 CF | 20 | 8 | 5 | 7 | 24:24 | 0 | 29 |
| 10 |
|
SD Eibar | 20 | 8 | 5 | 7 | 22:22 | 0 | 29 |
| 11 |
|
Cádiz CF | 20 | 8 | 4 | 8 | 19:19 | 0 | 28 |
| 12 |
|
UD Salamanca | 20 | 7 | 6 | 7 | 27:24 | 3 | 27 |
| 13 |
|
Hércules CF | 20 | 6 | 8 | 6 | 26:22 | 4 | 26 |
| 14 |
|
Córdoba CF | 20 | 5 | 11 | 4 | 24:25 | -1 | 26 |
| 15 |
|
CD Castellón | 20 | 6 | 7 | 7 | 19:17 | 2 | 25 |
| 16 |
|
CD Alavés | 20 | 6 | 6 | 8 | 21:23 | -2 | 24 |
| 17 |
|
Gimnàstic de Tarragona | 20 | 5 | 6 | 9 | 20:24 | -4 | 21 |
| 18 |
|
Albacete | 20 | 5 | 5 | 10 | 14:21 | -7 | 20 |
| 19 |
|
UD Las Palmas | 20 | 5 | 5 | 10 | 20:29 | -9 | 20 |
| 20 |
|
Polideportivo Ejido | 20 | 5 | 5 | 10 | 17:30 | -13 | 20 |
| 21 |
|
Racing Ferrol | 20 | 4 | 5 | 11 | 19:30 | -11 | 17 |
| 22 |
|
Xerez CD | 20 | 2 | 10 | 8 | 18:29 | -11 | 16 |
