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| 16.12.2006 | 18:00 | Real Madrid Castilla | - | UD Vecindario | 3:2 (3:0) | |
| 18:00 | Real Valladolid | - | CD Castellón | 1:0 (1:0) | ||
| 18:30 | Málaga CF | - | CD Tenerife | 1:0 (1:0) | ||
| 18:30 | Elche CF | - | Real Murcia | 1:1 (0:0) | ||
| 18:30 | Polideportivo Ejido | - | CD Alavés | 5:2 (3:1) | ||
| 18:30 | Ciudad de Murcia | - | Albacete | 2:1 (0:1) | ||
| 20:30 | SD Ponferradina | - | UD Almería | 0:1 (0:0) | ||
| 20:30 | UD Las Palmas | - | CD Numancia | 1:1 (1:0) | ||
| 17.12.2006 | 12:00 | UD Salamanca | - | Sporting Gijón | 0:1 (0:0) | |
| 17:00 | Lorca Deportiva | - | Cádiz CF | 1:2 (0:1) | ||
| 17:30 | Xerez CD | - | Hércules CF | 0:2 (0:1) |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Real Valladolid | 17 | 10 | 4 | 3 | 27:13 | 14 | 34 |
| 2 |
|
Xerez CD | 17 | 8 | 5 | 4 | 24:15 | 9 | 29 |
| 3 |
|
UD Almería | 17 | 8 | 4 | 5 | 27:19 | 8 | 28 |
| 4 |
|
Sporting Gijón | 17 | 9 | 1 | 7 | 23:17 | 6 | 28 |
| 5 |
|
Real Murcia | 17 | 7 | 7 | 3 | 23:18 | 5 | 28 |
| 6 |
|
UD Salamanca | 17 | 8 | 3 | 6 | 26:21 | 5 | 27 |
| 7 |
|
Polideportivo Ejido | 17 | 7 | 4 | 6 | 21:19 | 2 | 25 |
| 8 |
|
Real Madrid Castilla | 17 | 7 | 4 | 6 | 22:27 | -5 | 25 |
| 9 |
|
Hércules CF | 17 | 7 | 3 | 7 | 19:16 | 3 | 24 |
| 10 |
|
Cádiz CF | 17 | 6 | 6 | 5 | 21:20 | 1 | 24 |
| 11 |
|
Ciudad de Murcia | 17 | 7 | 3 | 7 | 19:18 | 1 | 24 |
| 12 |
|
Málaga CF | 17 | 6 | 5 | 6 | 21:20 | 1 | 23 |
| 13 |
|
CD Numancia | 17 | 6 | 5 | 6 | 20:19 | 1 | 23 |
| 14 |
|
Albacete | 17 | 6 | 4 | 7 | 21:22 | -1 | 22 |
| 15 |
|
CD Castellón | 17 | 6 | 4 | 7 | 17:19 | -2 | 22 |
| 16 |
|
UD Las Palmas | 17 | 5 | 6 | 6 | 21:22 | -1 | 21 |
| 17 |
|
CD Tenerife | 17 | 6 | 3 | 8 | 13:19 | -6 | 21 |
| 18 |
|
CD Alavés | 17 | 5 | 6 | 6 | 16:24 | -8 | 21 |
| 19 |
|
Elche CF | 17 | 4 | 6 | 7 | 19:23 | -4 | 18 |
| 20 |
|
Lorca Deportiva | 17 | 4 | 6 | 7 | 14:22 | -8 | 18 |
| 21 |
|
SD Ponferradina | 17 | 4 | 5 | 8 | 16:20 | -4 | 17 |
| 22 |
|
UD Vecindario | 17 | 3 | 2 | 12 | 15:32 | -17 | 11 |
