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| 22.12.1940 | Arenas de Getxo | - | Racing Santander | 1:0 | ||
| CA Osasuna | - | UD Salamanca | 2:0 | |||
| Real Valladolid | - | Barakaldo CF | 2:0 | |||
| Deportivo La Coruña | - | Sporting Gijón | 3:1 | |||
| Real Avilés Club de Fútbol | - | Real Sociedad | 0:2 | |||
| Real Unión | - | Racing Ferrol | 1:3 | |||
| CF Badalona | - | Girona FC | 2:3 | |||
| CD Castellón | - | UD Cartagena | 3:3 | |||
| Cádiz CF | - | RCD Córdoba | 6:0 | |||
| Granada CF | - | Xerez FC | 3:0 | |||
| Levante UD | - | CE Sabadell | 3:0 | |||
| Real Betis | - | CD Málacitano | 1:0 |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Real Sociedad | 12 | 9 | 1 | 2 | 38:20 | 18 | 19:5 |
| 2 |
|
Deportivo La Coruña | 12 | 8 | 2 | 2 | 46:14 | 32 | 18:6 |
| 3 |
|
CD Castellón | 12 | 8 | 2 | 2 | 37:20 | 17 | 18:6 |
| 4 |
|
Cádiz CF | 12 | 8 | 1 | 3 | 32:11 | 21 | 17:7 |
| 5 |
|
Granada CF | 12 | 8 | 1 | 3 | 23:9 | 14 | 17:7 |
| 6 |
|
Sporting Gijón | 12 | 8 | 1 | 3 | 28:18 | 10 | 17:7 |
| 7 |
|
Girona FC | 12 | 8 | 0 | 4 | 28:15 | 13 | 16:8 |
| 8 |
|
Real Betis | 12 | 6 | 2 | 4 | 27:17 | 10 | 14:10 |
| 9 |
|
Levante UD | 12 | 6 | 1 | 5 | 31:25 | 6 | 13:11 |
| 10 |
|
CD Málacitano | 12 | 5 | 3 | 4 | 26:20 | 6 | 13:11 |
| 11 |
|
Racing Ferrol | 12 | 6 | 1 | 5 | 24:22 | 2 | 13:11 |
| 12 |
|
CA Osasuna | 12 | 6 | 1 | 5 | 24:23 | 1 | 13:11 |
| 13 |
|
Racing Santander | 12 | 6 | 0 | 6 | 19:21 | -2 | 12:12 |
| 14 |
|
Arenas de Getxo | 12 | 5 | 1 | 6 | 15:18 | -3 | 11:13 |
| 15 |
|
Xerez FC | 12 | 4 | 3 | 5 | 19:26 | -7 | 11:13 |
| 16 |
|
Real Valladolid | 12 | 5 | 0 | 7 | 25:25 | 0 | 10:14 |
| 17 |
|
UD Cartagena | 12 | 3 | 4 | 5 | 22:27 | -5 | 10:14 |
| 18 |
|
UD Salamanca | 12 | 3 | 3 | 6 | 14:24 | -10 | 9:15 |
| 19 |
|
Barakaldo CF | 12 | 3 | 3 | 6 | 17:31 | -14 | 9:15 |
| 20 |
|
CE Sabadell | 12 | 3 | 3 | 6 | 13:28 | -15 | 9:15 |
| 21 |
|
Real Unión | 12 | 2 | 4 | 6 | 13:32 | -19 | 8:16 |
| 22 |
|
Real Avilés Club de Fútbol | 12 | 2 | 1 | 9 | 15:30 | -15 | 5:19 |
| 23 |
|
CF Badalona | 12 | 1 | 2 | 9 | 15:41 | -26 | 4:20 |
| 24 |
|
RCD Córdoba | 12 | 1 | 0 | 11 | 15:49 | -34 | 2:22 |
