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| 06.10.1940 | Arenas de Getxo | - | Real Sociedad | 1:2 | ||
| CA Osasuna | - | Racing Santander | 0:2 | |||
| Real Valladolid | - | UD Salamanca | 0:1 | |||
| Deportivo La Coruña | - | Barakaldo CF | 9:0 | |||
| Real Avilés Club de Fútbol | - | Racing Ferrol | 0:1 | |||
| Real Unión | - | Sporting Gijón | 1:5 | |||
| CF Badalona | - | CD Málacitano | 2:2 | |||
| CD Castellón | - | RCD Córdoba | 5:2 | |||
| Cádiz CF | - | CE Sabadell | 4:0 | |||
| Granada CF | - | UD Cartagena | 1:1 | |||
| Levante UD | - | Girona FC | 4:3 | |||
| Real Betis | - | Xerez FC | 1:1 |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Deportivo La Coruña | 2 | 2 | 0 | 0 | 12:1 | 11 | 4:0 |
| 2 |
|
Cádiz CF | 2 | 2 | 0 | 0 | 9:2 | 7 | 4:0 |
| 3 |
|
CD Castellón | 2 | 2 | 0 | 0 | 7:3 | 4 | 4:0 |
| 4 |
|
Racing Santander | 2 | 2 | 0 | 0 | 4:0 | 4 | 4:0 |
| 5 |
|
Real Sociedad | 2 | 2 | 0 | 0 | 5:3 | 2 | 4:0 |
| 6 |
|
Real Betis | 2 | 1 | 1 | 0 | 6:4 | 2 | 3:1 |
| 7 |
|
Granada CF | 2 | 1 | 1 | 0 | 4:3 | 1 | 3:1 |
| 8 |
|
Sporting Gijón | 2 | 1 | 0 | 1 | 6:4 | 2 | 2:2 |
| 9 |
|
Levante UD | 2 | 1 | 0 | 1 | 6:6 | 0 | 2:2 |
| 10 |
|
Girona FC | 2 | 1 | 0 | 1 | 4:4 | 0 | 2:2 |
| 11 |
|
CA Osasuna | 2 | 1 | 0 | 1 | 3:3 | 0 | 2:2 |
|
Racing Ferrol | 2 | 1 | 0 | 1 | 3:3 | 0 | 2:2 | |
|
Real Valladolid | 2 | 1 | 0 | 1 | 3:3 | 0 | 2:2 | |
| 14 |
|
UD Salamanca | 2 | 1 | 0 | 1 | 2:3 | -1 | 2:2 |
| 15 |
|
Real Unión | 2 | 1 | 0 | 1 | 4:7 | -3 | 2:2 |
| 16 |
|
CE Sabadell | 2 | 1 | 0 | 1 | 3:6 | -3 | 2:2 |
| 17 |
|
Xerez FC | 2 | 0 | 1 | 1 | 3:4 | -1 | 1:3 |
| 18 |
|
CF Badalona | 2 | 0 | 1 | 1 | 2:3 | -1 | 1:3 |
|
UD Cartagena | 2 | 0 | 1 | 1 | 2:3 | -1 | 1:3 | |
| 20 |
|
CD Málacitano | 2 | 0 | 1 | 1 | 5:7 | -2 | 1:3 |
| 21 |
|
Real Avilés Club de Fútbol | 2 | 0 | 0 | 2 | 2:4 | -2 | 0:4 |
| 22 |
|
Arenas de Getxo | 2 | 0 | 0 | 2 | 1:4 | -3 | 0:4 |
| 23 |
|
RCD Córdoba | 2 | 0 | 0 | 2 | 4:10 | -6 | 0:4 |
| 24 |
|
Barakaldo CF | 2 | 0 | 0 | 2 | 2:12 | -10 | 0:4 |
