| 1. Round | 22/09/1946 | Atlético Aviación | - | Sporting Gijón | 2:2 |  |
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| 4. Round | 13/10/1946 | Sporting Gijón | - | Athletic Club | 1:0 | ||||
| 5. Round | 20/10/1946 | Espanyol Barcelona | - | Sporting Gijón | 2:1 | ||||
| 10. Round | 24/11/1946 | RC Celta | - | Sporting Gijón | 6:2 | ||||
| 11. Round | 01/12/1946 | Sporting Gijón | - | Sevilla FC | 1:4 | ||||
| 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 | ||||
| 15. Round | 07/01/1947 | Real Oviedo | - | Sporting Gijón | 3:2 | ||||
| 16. Round | 12/01/1947 | Sporting Gijón | - | Real Murcia | 4:1 |
Spain