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| 26.05.1991 | Bilbao Athletic Club | - | Levante UD | 0:1 | ||
| UE Figueres | - | UD Salamanca | 3:2 | |||
| CE Sabadell | - | RC Celta | 3:0 | |||
| Rayo Vallecano | - | Elche CF | 1:2 | |||
| UD Las Palmas | - | Real Murcia | 2:0 | |||
| Albacete | - | SD Eibar | 3:1 | |||
| CD Málaga | - | Sestao SC | 1:0 | |||
| Orihuela Deportiva CF | - | Xerez CD | 3:2 | |||
| Deportivo La Coruña | - | UE Lleida | 5:0 | |||
| Real Avilés | - | Palamós CF | 3:3 |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Real Murcia | 36 | 17 | 12 | 7 | 55:34 | 21 | 46:26 |
| 2 |
|
Albacete | 36 | 16 | 13 | 7 | 52:31 | 21 | 45:27 |
| 3 |
|
Deportivo La Coruña | 36 | 18 | 8 | 10 | 56:32 | 24 | 44:28 |
| 4 |
|
CD Málaga | 36 | 15 | 13 | 8 | 48:34 | 14 | 43:29 |
| 5 |
|
Orihuela Deportiva CF | 36 | 12 | 17 | 7 | 44:37 | 7 | 41:31 |
| 6 |
|
UE Figueres | 36 | 14 | 11 | 11 | 42:37 | 5 | 39:33 |
| 7 |
|
UE Lleida | 36 | 14 | 11 | 11 | 36:36 | 0 | 39:33 |
| 8 |
|
Real Avilés | 36 | 10 | 17 | 9 | 34:33 | 1 | 37:35 |
| 9 |
|
Sestao SC | 36 | 8 | 20 | 8 | 25:24 | 1 | 36:36 |
| 10 |
|
SD Eibar | 36 | 9 | 17 | 10 | 34:33 | 1 | 35:37 |
| 11 |
|
RC Celta | 36 | 8 | 19 | 9 | 30:35 | -5 | 35:37 |
| 12 |
|
UD Las Palmas | 36 | 10 | 14 | 12 | 36:41 | -5 | 34:38 |
| 13 |
|
Bilbao Athletic Club | 36 | 10 | 14 | 12 | 32:42 | -10 | 34:38 |
| 14 |
|
Elche CF | 36 | 12 | 9 | 15 | 39:42 | -3 | 33:39 |
| 15 |
|
Rayo Vallecano | 36 | 7 | 19 | 10 | 40:48 | -8 | 33:39 |
| 16 |
|
CE Sabadell | 36 | 10 | 13 | 13 | 31:45 | -14 | 33:39 |
| 17 |
|
Palamós CF | 36 | 8 | 16 | 12 | 30:44 | -14 | 32:40 |
| 18 |
|
UD Salamanca | 36 | 9 | 13 | 14 | 41:37 | 4 | 31:41 |
| 19 |
|
Levante UD | 36 | 6 | 14 | 16 | 26:48 | -22 | 26:46 |
| 20 |
|
Xerez CD | 36 | 6 | 12 | 18 | 35:53 | -18 | 24:48 |
