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| 1st(1st leg) | Real Murcia | - | Real Avilés | 2:2 | ||
| 2nd (2nd leg) | Real Avilés | - | Real Murcia | 0:2 | ||
| 1st(1st leg): 20/11/1991 | 2nd (2nd leg): 04/12/1991 | Winner: Real Murcia | ||||
| 1st(1st leg) | Palamós CF | - | Athletic Bilbao | 0:3 | ||
| 2nd (2nd leg) | Athletic Bilbao | - | Palamós CF | 3:0 | ||
| 1st(1st leg): 20/11/1991 | 2nd (2nd leg): 04/12/1991 | Winner: Athletic Bilbao | ||||
| 1st(1st leg) | CD Tenerife | - | Valencia CF | 1:0 | ||
| 2nd (2nd leg) | Valencia CF | - | CD Tenerife | 2:0 | ||
| 1st(1st leg): 20/11/1991 | 2nd (2nd leg): 04/12/1991 | Winner: Valencia CF | ||||
| 1st(1st leg) | Benidorm CD | - | CP Mérida | 2:1 | ||
| 2nd (2nd leg) | CP Mérida | - | Benidorm CD | 0:0 | ||
| 1st(1st leg): 20/11/1991 | 2nd (2nd leg): 04/12/1991 | Winner: Benidorm CD | ||||
| 1st(1st leg) | Real Sociedad | - | CD Logroñés | 2:1 | ||
| 2nd (2nd leg) | CD Logroñés | - | Real Sociedad | 3:1 | ||
| 1st(1st leg): 20/11/1991 | 2nd (2nd leg): 04/12/1991 | Winner: CD Logroñés | ||||
| 1st(1st leg) | Sevilla FC | - | Espanyol Barcelona | 4:1 | ||
| 2nd (2nd leg) | Espanyol Barcelona | - | Sevilla FC | 1:0 | ||
| 1st(1st leg): 20/11/1991 | 2nd (2nd leg): 04/12/1991 | Winner: Sevilla FC | ||||
| 1st(1st leg) | CD Málaga | - | CD Castellón | 0:1 | ||
| 2nd (2nd leg) | CD Castellón | - | CD Málaga | 0:0 | ||
| 1st(1st leg): 20/11/1991 | 2nd (2nd leg): 04/12/1991 | Winner: CD Castellón | ||||
| 1st(1st leg) | Getafe CF | - | Real Betis | 1:0 | ||
| 2nd (2nd leg) | Real Betis | - | Getafe CF | 2:0 | ||
| 1st(1st leg): 20/11/1991 | 2nd (2nd leg): 04/12/1991 | Winner: Real Betis | ||||
| 1st(1st leg) | Real Zaragoza | - | Deportivo La Coruña | 0:2 | ||
| 2nd (2nd leg) | Deportivo La Coruña | - | Real Zaragoza | 3:2 | ||
| 1st(1st leg): 20/11/1991 | 2nd (2nd leg): 04/12/1991 | Winner: Deportivo La Coruña | ||||
| 1st(1st leg) | SD Compostela | - | Real Burgos | 1:0 | ||
| 2nd (2nd leg) | Real Burgos | - | SD Compostela | 2:0 | ||
| 1st(1st leg): 20/11/1991 | 2nd (2nd leg): 04/12/1991 | Winner: Real Burgos | ||||
