| 1. Round | 27/07/2007 | FC Gueugnon | - | Amiens SC | 1:2 | ||||
| 2. Round | 03/08/2007 | CS Sedan | - | FC Gueugnon | 3:1 | ||||
| 5. Round | 24/08/2007 | FC Gueugnon | - | Stade de Reims | 0:1 | ||||
| 6. Round | 31/08/2007 | Havre AC | - | FC Gueugnon | 4:1 | ||||
| 9. Round | 28/09/2007 | FC Gueugnon | - | FC Libourne-Saint-Seurin | 2:2 |  |
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| 12. Round | 19/10/2007 | FC Gueugnon | - | Dijon FCO | 4:0 | ||||
| 13. Round | 26/10/2007 | US Boulogne | - | FC Gueugnon | 0:0 | ||||
| 14. Round | 02/11/2007 | FC Gueugnon | - | ESTAC Troyes | 1:1 | ||||
| 15. Round | 06/11/2007 | Angers SCO | - | FC Gueugnon | 2:0 |  |
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| 16. Round | 09/11/2007 | FC Gueugnon | - | AC Ajaccio | 0:2 | |
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| 20. Round | 11/01/2008 | FC Gueugnon | - | CS Sedan | 2:3 | ||||
| 21. Round | 18/01/2008 | LB Châteauroux | - | FC Gueugnon | 1:1 | ||||
| 22. Round | 25/01/2008 | FC Gueugnon | - | SC Bastia | 0:1 | ||||
| 23. Round | 08/02/2008 | Stade de Reims | - | FC Gueugnon | 2:1 | |
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| 24. Round | 15/02/2008 | FC Gueugnon | - | Havre AC | 3:4 | ||||
| 26. Round | 29/02/2008 | FC Gueugnon | - | Stade Brestois 29 | 0:1 |
France