| 1. Round | 22/09/1946 | Atlético Aviación | - | Sporting Gijón | 2:2 | ||||
| 2. Round | 29/09/1946 | Sporting Gijón | - | Real Oviedo | 1:1 | ||||
| 3. Round | 06/10/1946 | Real Murcia | - | Sporting Gijón | 5:4 | ||||
| 4. Round | 13/10/1946 | Sporting Gijón | - | Athletic Club | 1:0 | ||||
| 5. Round | 20/10/1946 | Espanyol Barcelona | - | Sporting Gijón | 2:1 | ||||
| 6. Round | 27/10/1946 | Sporting Gijón | - | CD Castellón | 4:0 | ||||
| 7. Round | 03/11/1946 | Real Madrid | - | Sporting Gijón | 4:0 | ||||
| 8. Round | 10/11/1946 | Sporting Gijón | - | Deportivo La Coruña | 2:0 | ||||
| 9. Round | 17/11/1946 | Sporting Gijón | - | CE Sabadell | 3:1 | ||||
| 10. Round | 24/11/1946 | RC Celta | - | Sporting Gijón | 6:2 | ||||
| 11. Round | 01/12/1946 | Sporting Gijón | - | Sevilla FC | 1:4 | ||||
| 14. Round | 29/12/1946 | Sporting Gijón | - | Atlético Aviación | 1:2 | ||||
| 15. Round | 07/01/1947 | Real Oviedo | - | Sporting Gijón | 3:2 | ||||
| 16. Round | 12/01/1947 | Sporting Gijón | - | Real Murcia | 4:1 | ||||
| 17. Round | 19/01/1947 | Athletic Club | - | Sporting Gijón | 6:2 |
Spain