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| 1st(1st leg) | CD Dénia | - | Sevilla FC | 1:1 (0:0) | ||
| 2nd (2nd leg) | Sevilla FC | - | CD Dénia | 4:3 (2:0) | ||
| 1st(1st leg): 13/11/2007 20:00 | 2nd (2nd leg): 02/01/2008 20:00 | Winner: Sevilla FC | ||||
| 1st(1st leg) | CD Alcoyano | - | FC Barcelona | 0:3 (0:1) | ||
| 2nd (2nd leg) | FC Barcelona | - | CD Alcoyano | 2:2 (2:0) | ||
| 1st(1st leg): 13/11/2007 20:00 | 2nd (2nd leg): 02/01/2008 17:00 | Winner: FC Barcelona | ||||
| 1st(1st leg) | Hércules CF | - | Athletic Bilbao | 2:2 (2:0) | ||
| 2nd (2nd leg) | Athletic Bilbao | - | Hércules CF | 2:0 (0:0) | ||
| 1st(1st leg): 13/11/2007 20:30 | 2nd (2nd leg): 02/01/2008 21:00 | Winner: Athletic Bilbao | ||||
| 1st(1st leg) | Real Valladolid | - | Real Murcia | 1:1 (0:0) | ||
| 2nd (2nd leg) | Real Murcia | - | Real Valladolid | 2:3 (1:1) | ||
| 1st(1st leg): 14/11/2007 19:00 | 2nd (2nd leg): 02/01/2008 19:45 | Winner: Real Valladolid | ||||
| 1st(1st leg) | Pontevedra CF | - | Real Zaragoza | 1:0 (0:0) | ||
| 2nd (2nd leg) | Real Zaragoza | - | Pontevedra CF | 3:1 (0:1) | ||
| 1st(1st leg): 14/11/2007 19:30 | 2nd (2nd leg): 03/01/2008 20:00 | Winner: Real Zaragoza | ||||
| 1st(1st leg) | Málaga CF | - | Racing Santander | 0:0 (0:0) | ||
| 2nd (2nd leg) | Racing Santander | - | Málaga CF | 2:0 (2:0) | ||
| 1st(1st leg): 14/11/2007 20:00 | 2nd (2nd leg): 02/01/2008 20:00 | Winner: Racing Santander | ||||
| 1st(1st leg) | Xerez CD | - | Recreativo Huelva | 0:1 (0:0) | ||
| 2nd (2nd leg) | Recreativo Huelva | - | Xerez CD | 1:1 (1:1) | ||
| 1st(1st leg): 14/11/2007 20:00 | 2nd (2nd leg): 02/01/2008 19:45 | Winner: Recreativo Huelva | ||||
| 1st(1st leg) | Levante UD | - | UD Almería | 2:1 (2:1) | ||
| 2nd (2nd leg) | UD Almería | - | Levante UD | 1:1 (0:0) | ||
| 1st(1st leg): 14/11/2007 20:30 | 2nd (2nd leg): 03/01/2008 19:30 | Winner: Levante UD | ||||
| 1st(1st leg) | UD Las Palmas | - | Villarreal CF | 2:4 (1:2) | ||
| 2nd (2nd leg) | Villarreal CF | - | UD Las Palmas | 2:1 (0:1) | ||
| 1st(1st leg): 14/11/2007 21:00 | 2nd (2nd leg): 02/01/2008 19:00 | Winner: Villarreal CF | ||||
| 1st(1st leg) | Burgos CF | - | Getafe CF | 0:1 (0:1) | ||
| 2nd (2nd leg) | Getafe CF | - | Burgos CF | 4:1 (1:0) | ||
| 1st(1st leg): 12/12/2007 19:45 | 2nd (2nd leg): 02/01/2008 16:00 | Winner: Getafe CF | ||||
| 1st(1st leg) | Granada 74 CF | - | Atlético Madrid | 1:2 (0:1) | ||
| 2nd (2nd leg) | Atlético Madrid | - | Granada 74 CF | 1:1 (0:0) | ||
| 1st(1st leg): 12/12/2007 20:00 | 2nd (2nd leg): 02/01/2008 20:00 | Winner: Atlético Madrid | ||||
| 1st(1st leg) | Elche CF | - | Real Betis | 1:1 (1:0) | ||
| 2nd (2nd leg) | Real Betis | - | Elche CF | 3:0 (1:0) | ||
| 1st(1st leg): 12/12/2007 20:00 | 2nd (2nd leg): 02/01/2008 20:00 | Winner: Real Betis | ||||
| 1st(1st leg) | CA Osasuna | - | RCD Mallorca | 2:0 (2:0) | ||
| 2nd (2nd leg) | RCD Mallorca | - | CA Osasuna | 4:0 (0:0) | ||
| 1st(1st leg): 12/12/2007 20:30 | 2nd (2nd leg): 02/01/2008 20:30 | Winner: RCD Mallorca | ||||
| 1st(1st leg) | Alicante CF | - | Real Madrid | 1:1 (0:0) | ||
| 2nd (2nd leg) | Real Madrid | - | Alicante CF | 2:1 (1:0) | ||
| 1st(1st leg): 19/12/2007 19:45 | 2nd (2nd leg): 02/01/2008 19:00 | Winner: Real Madrid | ||||
| 1st(1st leg) | Espanyol Barcelona | - | Deportivo La Coruña | 1:1 (0:1) | ||
| 2nd (2nd leg) | Deportivo La Coruña | - | Espanyol Barcelona | 1:2 (0:1, 1:1) aet | ||
| 1st(1st leg): 19/12/2007 19:45 | 2nd (2nd leg): 02/01/2008 20:00 | Winner: Espanyol Barcelona | ||||
| 1st(1st leg) | Real Unión | - | Valencia CF | 1:2 (1:0) | ||
| 2nd (2nd leg) | Valencia CF | - | Real Unión | 3:0 (0:0) | ||
| 1st(1st leg): 19/12/2007 20:30 | 2nd (2nd leg): 02/01/2008 21:00 | Winner: Valencia CF | ||||
