| 1. Round | 22/09/1946 | Atlético Aviación | - | Sporting Gijón | 2:2 | ||||
| 2. Round | 29/09/1946 | Sporting Gijón | - | Real Oviedo | 1:1 |  |
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| 7. Round | 03/11/1946 | Real Madrid | - | Sporting Gijón | 4:0 | ||||
| 10. Round | 24/11/1946 | RC Celta | - | Sporting Gijón | 6:2 | |
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| 11. Round | 01/12/1946 | Sporting Gijón | - | Sevilla FC | 1:4 | |
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| 12. Round | 08/12/1946 | FC Barcelona | - | Sporting Gijón | 4:1 | ||||
| 13. Round | 15/12/1946 | Sporting Gijón | - | Valencia CF | 4:1 | ||||
| 14. Round | 29/12/1946 | Sporting Gijón | - | Atlético Aviación | 1:2 | |
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| 16. Round | 12/01/1947 | Sporting Gijón | - | Real Murcia | 4:1 | |
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| 17. Round | 19/01/1947 | Athletic Club | - | Sporting Gijón | 6:2 | ||||
| 18. Round | 02/02/1947 | Sporting Gijón | - | Espanyol Barcelona | 1:1 | ||||
| 19. Round | 09/02/1947 | CD Castellón | - | Sporting Gijón | 0:2 | ||||
| 20. Round | 16/02/1947 | Sporting Gijón | - | Real Madrid | 2:1 | ||||
| 21. Round | 09/03/1947 | Deportivo La Coruña | - | Sporting Gijón | 1:1 | ||||
| 22. Round | 16/03/1947 | CE Sabadell | - | Sporting Gijón | 2:2 | ||||
| 23. Round | 23/03/1947 | Sporting Gijón | - | RC Celta | 3:0 |
Spain