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| 1st(1st leg) | CF Gimnástico Alcázar | - | UD Oliva | 3:0 | ||
| 2nd (2nd leg) | UD Oliva | - | CF Gimnástico Alcázar | 1:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 26/09/1991 | Winner: CF Gimnástico Alcázar | ||||
| 1st(1st leg) | Tomelloso CF | - | RC Celta | 1:0 | ||
| 2nd (2nd leg) | RC Celta | - | Tomelloso CF | 2:2 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 18/09/1991 | Winner: Tomelloso CF | ||||
| 1st(1st leg) | CF Extremadura | - | Rayo Vallecano | 1:1 | ||
| 2nd (2nd leg) | Rayo Vallecano | - | CF Extremadura | 1:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 26/09/1991 | Winner: Rayo Vallecano | ||||
| 1st(1st leg) | SD Ibiza | - | CE Sabadell | 0:0 | ||
| 2nd (2nd leg) | CE Sabadell | - | SD Ibiza | 2:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 26/09/1991 | Winner: CE Sabadell | ||||
| 1st(1st leg) | Levante UD | - | Deportivo La Coruña | 2:1 | ||
| 2nd (2nd leg) | Deportivo La Coruña | - | Levante UD | 5:1 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Deportivo La Coruña | ||||
| 1st(1st leg) | CD Cala Millor | - | CD Tenerife | 1:5 | ||
| 2nd (2nd leg) | CD Tenerife | - | CD Cala Millor | 3:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: CD Tenerife | ||||
| 1st(1st leg) | RB Linense | - | CP Mérida | 1:1 | ||
| 2nd (2nd leg) | CP Mérida | - | RB Linense | 1:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: CP Mérida | ||||
| 1st(1st leg) | Talavera CF | - | Real Burgos | 0:0 | ||
| 2nd (2nd leg) | Real Burgos | - | Talavera CF | 4:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Real Burgos | ||||
| 1st(1st leg) | Racing Portuense | - | Real Avilés | 0:0 | ||
| 2nd (2nd leg) | Real Avilés | - | Racing Portuense | 2:1 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 26/09/1991 | Winner: Real Avilés | ||||
| 1st(1st leg) | CD Binéfar | - | RCD Mallorca | 1:3 | ||
| 2nd (2nd leg) | RCD Mallorca | - | CD Binéfar | 7:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: RCD Mallorca | ||||
| 1st(1st leg) | Yeclano CF | - | Sestao SC | 0:2 | ||
| 2nd (2nd leg) | Sestao SC | - | Yeclano CF | 1:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 26/09/1991 | Winner: Sestao SC | ||||
| 1st(1st leg) | CF Gandia | - | Racing Santander | 2:2 | ||
| 2nd (2nd leg) | Racing Santander | - | CF Gandia | 4:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 26/09/1991 | Winner: Racing Santander | ||||
| 1st(1st leg) | CD Estepona (old) | - | SD Ponferradina | 1:0 | ||
| 2nd (2nd leg) | SD Ponferradina | - | CD Estepona (old) | 0:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 26/09/1991 | Winner: CD Estepona (old) | ||||
| 1st(1st leg) | CD Cristo Atlético | - | Real Betis | 0:0 | ||
| 2nd (2nd leg) | Real Betis | - | CD Cristo Atlético | 3:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 25/09/1991 | Winner: Real Betis | ||||
| 1st(1st leg) | Caudal Deportivo | - | CD Leganés | 3:0 | ||
| 2nd (2nd leg) | CD Leganés | - | Caudal Deportivo | 1:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 26/09/1991 | Winner: Caudal Deportivo | ||||
| 1st(1st leg) | CD Ourense | - | Real Sociedad | 0:2 | ||
| 2nd (2nd leg) | Real Sociedad | - | CD Ourense | 3:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Real Sociedad | ||||
| 1st(1st leg) | UP Langreo | - | Real Zaragoza | 0:5 | ||
| 2nd (2nd leg) | Real Zaragoza | - | UP Langreo | 8:1 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Real Zaragoza | ||||
| 1st(1st leg) | Barakaldo CF | - | UD Las Palmas | 0:0 | ||
| 2nd (2nd leg) | UD Las Palmas | - | Barakaldo CF | 2:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 18/09/1991 | Winner: UD Las Palmas | ||||
| 1st(1st leg) | CD Alavés | - | Athletic Bilbao | 1:1 | ||
| 2nd (2nd leg) | Athletic Bilbao | - | CD Alavés | 4:1 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Athletic Bilbao | ||||
| 1st(1st leg) | CD Basconia | - | Orihuela Deportiva CF | 0:0 | ||
| 2nd (2nd leg) | Orihuela Deportiva CF | - | CD Basconia | 1:0 pso | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Orihuela Deportiva CF | ||||
| 1st(1st leg) | CD Mensajero | - | CD Lugo | 0:2 | ||
| 2nd (2nd leg) | CD Lugo | - | CD Mensajero | 2:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: CD Lugo | ||||
| 1st(1st leg) | SD Huesca | - | SD Compostela | 0:1 | ||
| 2nd (2nd leg) | SD Compostela | - | SD Huesca | 5:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: SD Compostela | ||||
| 1st(1st leg) | CD Mirandés | - | Espanyol Barcelona | 1:1 | ||
| 2nd (2nd leg) | Espanyol Barcelona | - | CD Mirandés | 4:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 26/09/1991 | Winner: Espanyol Barcelona | ||||
| 1st(1st leg) | UE Sant Andreu | - | Real Valladolid | 1:4 | ||
| 2nd (2nd leg) | Real Valladolid | - | UE Sant Andreu | 3:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 18/09/1991 | Winner: Real Valladolid | ||||
| 1st(1st leg) | AD Sabiñanigo | - | SD Eibar | 0:2 | ||
| 2nd (2nd leg) | SD Eibar | - | AD Sabiñanigo | 5:1 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 17/09/1991 | Winner: SD Eibar | ||||
| 1st(1st leg) | CD Vicálvaro | - | UE Figueres | 0:1 | ||
| 2nd (2nd leg) | UE Figueres | - | CD Vicálvaro | 1:1 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: UE Figueres | ||||
| 1st(1st leg) | Gimnàstic de Tarragona | - | CD Logroñés | 0:0 | ||
| 2nd (2nd leg) | CD Logroñés | - | Gimnàstic de Tarragona | 2:1 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: CD Logroñés | ||||
| 1st(1st leg) | AEC Manlleu | - | Endesa As Pontes | 5:1 | ||
| 2nd (2nd leg) | Endesa As Pontes | - | AEC Manlleu | 0:3 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: AEC Manlleu | ||||
| 1st(1st leg) | CD Arnedo | - | Valencia CF | 0:6 | ||
| 2nd (2nd leg) | Valencia CF | - | CD Arnedo | 6:1 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Valencia CF | ||||
| 1st(1st leg) | Real Ávila CF | - | CD Castellón | 0:3 | ||
| 2nd (2nd leg) | CD Castellón | - | Real Ávila CF | 2:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: CD Castellón | ||||
| 1st(1st leg) | UD Telde | - | UE Lleida | 2:1 | ||
| 2nd (2nd leg) | UE Lleida | - | UD Telde | 5:0 | ||
| 1st(1st leg): 11/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: UE Lleida | ||||
| 1st(1st leg) | Córdoba CF | - | Sevilla FC | 2:2 | ||
| 2nd (2nd leg) | Sevilla FC | - | Córdoba CF | 2:1 | ||
| 1st(1st leg): 12/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Sevilla FC | ||||
| 1st(1st leg) | Badajoz CF | - | Benidorm CD | 1:0 | ||
| 2nd (2nd leg) | Benidorm CD | - | Badajoz CF | 2:0 | ||
| 1st(1st leg): 12/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Benidorm CD | ||||
| 1st(1st leg) | Getafe CF | - | Cádiz CF | 3:1 | ||
| 2nd (2nd leg) | Cádiz CF | - | Getafe CF | 1:0 | ||
| 1st(1st leg): 12/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Getafe CF | ||||
| 1st(1st leg) | Hércules CF | - | Real Murcia | 2:2 | ||
| 2nd (2nd leg) | Real Murcia | - | Hércules CF | 4:1 | ||
| 1st(1st leg): 12/09/1991 | 2nd (2nd leg): 17/09/1991 | Winner: Real Murcia | ||||
| 1st(1st leg) | Atlético Marbella | - | Albacete | 3:0 | ||
| 2nd (2nd leg) | Albacete | - | Atlético Marbella | 2:0 | ||
| 1st(1st leg): 12/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Atlético Marbella | ||||
| 1st(1st leg) | CD Los Boliches | - | Palamós CF | 0:2 | ||
| 2nd (2nd leg) | Palamós CF | - | CD Los Boliches | 4:0 | ||
| 1st(1st leg): 12/09/1991 | 2nd (2nd leg): 19/09/1991 | Winner: Palamós CF | ||||
| 1st(1st leg) | UM Escobedo | - | CD Málaga | 0:1 | ||
| 2nd (2nd leg) | CD Málaga | - | UM Escobedo | 2:0 | ||
| 1st(1st leg): 12/09/1991 | 2nd (2nd leg): 26/09/1991 | Winner: CD Málaga | ||||
| 1st(1st leg) | Gimnástica Torrelavega | - | Cartagena FC | 4:2 | ||
| 2nd (2nd leg) | Cartagena FC | - | Gimnástica Torrelavega | 5:2 | ||
| 1st(1st leg): 17/09/1991 | 2nd (2nd leg): 25/09/1991 | Winner: Cartagena FC | ||||
