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| 1st(1st leg) | Águilas CF | - | Albacete | 3:3 | ||
| 2nd (2nd leg) | Albacete | - | Águilas CF | 1:1 pso | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Águilas CF | ||||
| 1st(1st leg) | RSD Alcalá | - | Sestao SC | 0:0 | ||
| 2nd (2nd leg) | Sestao SC | - | RSD Alcalá | 0:1 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: RSD Alcalá | ||||
| 1st(1st leg) | CD O Carballiño | - | Elche CF | 0:1 | ||
| 2nd (2nd leg) | Elche CF | - | CD O Carballiño | 0:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Elche CF | ||||
| 1st(1st leg) | Real Avilés | - | Real Ávila CF | 1:1 | ||
| 2nd (2nd leg) | Real Ávila CF | - | Real Avilés | 2:2 pso | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Real Avilés | ||||
| 1st(1st leg) | Atlético Baleares | - | CD Mirandés | 1:1 | ||
| 2nd (2nd leg) | CD Mirandés | - | Atlético Baleares | 1:2 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Atlético Baleares | ||||
| 1st(1st leg) | Barakaldo CF | - | Real Oviedo | 0:4 | ||
| 2nd (2nd leg) | Real Oviedo | - | Barakaldo CF | 3:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Real Oviedo | ||||
| 1st(1st leg) | CD Basconia | - | CD Tenerife | 0:1 | ||
| 2nd (2nd leg) | CD Tenerife | - | CD Basconia | 2:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: CD Tenerife | ||||
| 1st(1st leg) | CD Binéfar | - | Real Betis | 0:1 | ||
| 2nd (2nd leg) | Real Betis | - | CD Binéfar | 4:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Real Betis | ||||
| 1st(1st leg) | CD Los Boliches | - | Cádiz CF | 0:1 | ||
| 2nd (2nd leg) | Cádiz CF | - | CD Los Boliches | 2:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Cádiz CF | ||||
| 1st(1st leg) | RCD Carabanchel | - | CD Badajoz | 3:3 | ||
| 2nd (2nd leg) | CD Badajoz | - | RCD Carabanchel | 8:1 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: CD Badajoz | ||||
| 1st(1st leg) | Cartagena FC | - | Real Valladolid | 0:2 | ||
| 2nd (2nd leg) | Real Valladolid | - | Cartagena FC | 2:2 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 20/11/1990 | Winner: Real Valladolid | ||||
| 1st(1st leg) | AD Ceuta | - | Real Burgos | 2:1 | ||
| 2nd (2nd leg) | Real Burgos | - | AD Ceuta | 3:1 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Real Burgos | ||||
| 1st(1st leg) | SD Compostela | - | CD Málaga | 1:1 | ||
| 2nd (2nd leg) | CD Málaga | - | SD Compostela | 3:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: CD Málaga | ||||
| 1st(1st leg) | Córdoba CF | - | Real Murcia | 2:0 | ||
| 2nd (2nd leg) | Real Murcia | - | Córdoba CF | 3:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Real Murcia | ||||
| 1st(1st leg) | SCD Durango | - | SD Eibar | 2:2 | ||
| 2nd (2nd leg) | SD Eibar | - | SCD Durango | 0:2 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: SCD Durango | ||||
| 1st(1st leg) | Deportivo La Coruña | - | CD Estepona (old) | 4:0 | ||
| 2nd (2nd leg) | CD Estepona (old) | - | Deportivo La Coruña | 1:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Deportivo La Coruña | ||||
| 1st(1st leg) | Andorra CF | - | Orihuela Deportiva CF | 0:2 | ||
| 2nd (2nd leg) | Orihuela Deportiva CF | - | Andorra CF | 1:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Orihuela Deportiva CF | ||||
| 1st(1st leg) | CF Gandia | - | UD Las Palmas | 3:0 | ||
| 2nd (2nd leg) | UD Las Palmas | - | CF Gandia | 8:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: UD Las Palmas | ||||
| 1st(1st leg) | Getafe CF | - | UE Lleida | 2:0 | ||
| 2nd (2nd leg) | UE Lleida | - | Getafe CF | 1:1 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Getafe CF | ||||
| 1st(1st leg) | Gimnástica Torrelavega | - | RCD Mallorca | 1:0 | ||
| 2nd (2nd leg) | RCD Mallorca | - | Gimnástica Torrelavega | 6:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: RCD Mallorca | ||||
| 1st(1st leg) | Club Hispano | - | CD San Roque | 0:1 | ||
| 2nd (2nd leg) | CD San Roque | - | Club Hispano | 0:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: CD San Roque | ||||
| 1st(1st leg) | SD Huesca | - | Xerez CD | 0:0 | ||
| 2nd (2nd leg) | Xerez CD | - | SD Huesca | 0:2 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: SD Huesca | ||||
| 1st(1st leg) | CD Izarra | - | FC Andorra | 1:3 | ||
| 2nd (2nd leg) | FC Andorra | - | CD Izarra | 2:1 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: FC Andorra | ||||
| 1st(1st leg) | CD Lalín | - | RC Celta | 1:0 | ||
| 2nd (2nd leg) | RC Celta | - | CD Lalín | 2:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: RC Celta | ||||
| 1st(1st leg) | CD Manacor | - | CD Logroñés | 1:1 | ||
| 2nd (2nd leg) | CD Logroñés | - | CD Manacor | 3:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: CD Logroñés | ||||
| 1st(1st leg) | AEC Manlleu | - | UD Salamanca | 1:1 | ||
| 2nd (2nd leg) | UD Salamanca | - | AEC Manlleu | 2:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: UD Salamanca | ||||
| 1st(1st leg) | Atlético Marbella | - | Athletic Bilbao | 0:0 | ||
| 2nd (2nd leg) | Athletic Bilbao | - | Atlético Marbella | 1:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Athletic Bilbao | ||||
| 1st(1st leg) | CD Marino | - | Benidorm CD | 1:0 | ||
| 2nd (2nd leg) | Benidorm CD | - | CD Marino | 2:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Benidorm CD | ||||
| 1st(1st leg) | CD Maspalomas | - | Real Zaragoza | 0:4 | ||
| 2nd (2nd leg) | Real Zaragoza | - | CD Maspalomas | 4:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Real Zaragoza | ||||
| 1st(1st leg) | CP Mérida | - | CE Sabadell | 1:1 | ||
| 2nd (2nd leg) | CE Sabadell | - | CP Mérida | 5:3 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: CE Sabadell | ||||
| 1st(1st leg) | CD Numancia | - | CD Castellón | 1:3 | ||
| 2nd (2nd leg) | CD Castellón | - | CD Numancia | 1:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: CD Castellón | ||||
| 1st(1st leg) | UD Orotava | - | Rayo Vallecano | 0:1 | ||
| 2nd (2nd leg) | Rayo Vallecano | - | UD Orotava | 5:1 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Rayo Vallecano | ||||
| 1st(1st leg) | SD Ponferradina | - | UE Figueres | 0:0 | ||
| 2nd (2nd leg) | UE Figueres | - | SD Ponferradina | 0:1 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: SD Ponferradina | ||||
| 1st(1st leg) | Pontevedra CF | - | Sporting Gijón | 3:3 | ||
| 2nd (2nd leg) | Sporting Gijón | - | Pontevedra CF | 3:1 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Sporting Gijón | ||||
| 1st(1st leg) | Racing Santander | - | Torrent CF | 0:0 | ||
| 2nd (2nd leg) | Torrent CF | - | Racing Santander | 0:3 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Racing Santander | ||||
| 1st(1st leg) | UE Sant Andreu | - | Levante UD | 2:0 | ||
| 2nd (2nd leg) | Levante UD | - | UE Sant Andreu | 1:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: UE Sant Andreu | ||||
| 1st(1st leg) | Club Siero | - | CA Osasuna | 1:8 | ||
| 2nd (2nd leg) | CA Osasuna | - | Club Siero | 8:1 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: CA Osasuna | ||||
| 1st(1st leg) | Tomelloso CF | - | CF Sporting Mahonés | 1:1 | ||
| 2nd (2nd leg) | CF Sporting Mahonés | - | Tomelloso CF | 4:3 pso | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: CF Sporting Mahonés | ||||
| 1st(1st leg) | FC Torrevieja | - | Espanyol Barcelona | 2:3 | ||
| 2nd (2nd leg) | Espanyol Barcelona | - | FC Torrevieja | 3:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Espanyol Barcelona | ||||
| 1st(1st leg) | CF Valdepeñas | - | Palamós CF | 3:1 | ||
| 2nd (2nd leg) | Palamós CF | - | CF Valdepeñas | 3:0 | ||
| 1st(1st leg): 08/11/1990 | 2nd (2nd leg): 21/11/1990 | Winner: Palamós CF | ||||
