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| 10.03.1946 | CE Sabadell | - | Real Betis | 0:0 | ||
| Deportivo La Coruña | - | Real Zaragoza | 5:2 | |||
| RCD Córdoba | - | Racing Ferrol | 3:0 | |||
| RCD Mallorca | - | Granada CF | 3:2 | |||
| Real Sociedad | - | Racing Santander | 0:1 | |||
| UD Salamanca | - | AD Ceuta | 4:1 | |||
| Xerez FC | - | Gimnàstic de Tarragona | 4:1 |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CE Sabadell | 23 | 13 | 6 | 4 | 46:24 | 22 | 32:14 |
| 2 |
|
Deportivo La Coruña | 23 | 13 | 3 | 7 | 34:25 | 9 | 29:17 |
| 3 |
|
RCD Córdoba | 23 | 11 | 3 | 9 | 31:30 | 1 | 25:21 |
| 4 |
|
Gimnàstic de Tarragona | 23 | 10 | 5 | 8 | 41:42 | -1 | 25:21 |
| 5 |
|
Granada CF | 23 | 10 | 4 | 9 | 41:33 | 8 | 24:22 |
| 6 |
|
RCD Mallorca | 23 | 8 | 8 | 7 | 36:34 | 2 | 24:22 |
| 7 |
|
Real Sociedad | 23 | 10 | 3 | 10 | 38:28 | 10 | 23:23 |
| 8 |
|
Racing Santander | 23 | 11 | 1 | 11 | 53:45 | 8 | 23:23 |
| 9 |
|
Real Betis | 23 | 10 | 3 | 10 | 36:32 | 4 | 23:23 |
| 10 |
|
Real Zaragoza | 23 | 9 | 4 | 10 | 42:46 | -4 | 22:24 |
| 11 |
|
Racing Ferrol | 23 | 9 | 4 | 10 | 36:49 | -13 | 22:24 |
| 12 |
|
Xerez FC | 23 | 8 | 3 | 12 | 37:53 | -16 | 19:27 |
| 13 |
|
UD Salamanca | 23 | 7 | 3 | 13 | 34:40 | -6 | 17:29 |
| 14 |
|
AD Ceuta | 23 | 6 | 2 | 15 | 28:52 | -24 | 14:32 |
