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| 27.03.1988 | Barcelona Atlètic | - | Racing Santander | 3:1 | ||
| Bilbao Athletic Club | - | CD Málaga | 1:1 | |||
| CD Castellón | - | Real Burgos | 0:1 | |||
| Sestao SC | - | Elche CF | 2:0 | |||
| Hércules CF | - | UE Lleida | 1:0 | |||
| Rayo Vallecano | - | CD Tenerife | 2:2 | |||
| Xerez CD | - | Castilla CF | 4:0 | |||
| Recreativo Huelva | - | Real Oviedo | 1:0 | |||
| Granada CF | - | Cartagena FC | 0:2 | |||
| Deportivo La Coruña | - | UE Figueres | 2:1 |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CD Málaga | 30 | 18 | 8 | 4 | 64:31 | 33 | 44:16 |
| 2 |
|
Elche CF | 30 | 18 | 6 | 6 | 52:25 | 27 | 42:18 |
| 3 |
|
Castilla CF | 30 | 14 | 8 | 8 | 45:33 | 12 | 36:24 |
| 4 |
|
Real Oviedo | 30 | 15 | 5 | 10 | 44:30 | 14 | 35:25 |
| 5 |
|
Rayo Vallecano | 30 | 14 | 6 | 10 | 42:34 | 8 | 34:26 |
| 6 |
|
UE Figueres | 30 | 11 | 10 | 9 | 35:29 | 6 | 32:28 |
| 7 |
|
Sestao SC | 30 | 13 | 6 | 11 | 33:32 | 1 | 32:28 |
| 8 |
|
Xerez CD | 30 | 12 | 7 | 11 | 39:33 | 6 | 31:29 |
| 9 |
|
UE Lleida | 30 | 11 | 9 | 10 | 38:32 | 6 | 31:29 |
| 10 |
|
Barcelona Atlètic | 30 | 10 | 10 | 10 | 39:39 | 0 | 30:30 |
| 11 |
|
Recreativo Huelva | 30 | 12 | 6 | 12 | 46:54 | -8 | 30:30 |
| 12 |
|
CD Castellón | 30 | 10 | 9 | 11 | 28:38 | -10 | 29:31 |
| 13 |
|
Racing Santander | 30 | 10 | 8 | 12 | 31:34 | -3 | 28:32 |
| 14 |
|
CD Tenerife | 30 | 9 | 9 | 12 | 40:50 | -10 | 27:33 |
| 15 |
|
Real Burgos | 30 | 8 | 11 | 11 | 26:40 | -14 | 27:33 |
| 16 |
|
Hércules CF | 30 | 8 | 8 | 14 | 38:46 | -8 | 24:36 |
| 17 |
|
Granada CF | 30 | 7 | 9 | 14 | 31:37 | -6 | 23:37 |
| 18 |
|
Bilbao Athletic Club | 30 | 7 | 8 | 15 | 32:43 | -11 | 22:38 |
| 19 |
|
Deportivo La Coruña | 30 | 6 | 10 | 14 | 26:39 | -13 | 22:38 |
| 20 |
|
Cartagena FC | 30 | 7 | 7 | 16 | 29:59 | -30 | 21:39 |
