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| 19.01.2008 | 18:00 | UD Las Palmas | - | Albacete | 2:1 (1:0) | |
| 18:30 | CD Alavés | - | RC Celta | 2:3 (1:1) | ||
| 18:30 | Granada 74 CF | - | Sevilla Atlético | 1:1 (1:1) | ||
| 20.01.2008 | 12:00 | SD Eibar | - | Sporting Gijón | 0:3 (0:1) | |
| 17:00 | Elche CF | - | Xerez CD | 2:4 (1:3) | ||
| 17:00 | Polideportivo Ejido | - | CD Numancia | 1:2 (1:1) | ||
| 17:00 | CD Castellón | - | Racing Ferrol | 1:0 (1:0) | ||
| 17:00 | Córdoba CF | - | Real Sociedad | 1:3 (0:1) | ||
| 17:00 | UD Salamanca | - | Gimnàstic de Tarragona | 1:1 (1:0) | ||
| 17:00 | CD Tenerife | - | Málaga CF | 1:1 (1:1) | ||
| 17:00 | Cádiz CF | - | Hércules CF | 1:2 (0:1) |
| » Classement | équipe recevante | à l'extérieur | Premier tour | Second tour |
| # | Équipe | M. | G. | N. | P. | Buts | Diff. | Pts. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CD Numancia | 21 | 12 | 6 | 3 | 31:17 | 14 | 42 |
| 2 |
|
Málaga CF | 21 | 12 | 5 | 4 | 33:19 | 14 | 41 |
| 3 |
|
Sporting Gijón | 21 | 10 | 5 | 6 | 32:21 | 11 | 35 |
| 4 |
|
Real Sociedad | 21 | 9 | 7 | 5 | 24:19 | 5 | 34 |
| 5 |
|
RC Celta | 21 | 8 | 8 | 5 | 29:24 | 5 | 32 |
| 6 |
|
Elche CF | 21 | 9 | 5 | 7 | 26:23 | 3 | 32 |
| 7 |
|
Sevilla Atlético | 21 | 8 | 8 | 5 | 22:21 | 1 | 32 |
| 8 |
|
CD Tenerife | 21 | 7 | 9 | 5 | 27:26 | 1 | 30 |
| 9 |
|
Granada 74 CF | 21 | 8 | 6 | 7 | 25:25 | 0 | 30 |
| 10 |
|
Hércules CF | 21 | 7 | 8 | 6 | 28:23 | 5 | 29 |
| 11 |
|
SD Eibar | 21 | 8 | 5 | 8 | 22:25 | -3 | 29 |
| 12 |
|
UD Salamanca | 21 | 7 | 7 | 7 | 28:25 | 3 | 28 |
| 13 |
|
CD Castellón | 21 | 7 | 7 | 7 | 20:17 | 3 | 28 |
| 14 |
|
Cádiz CF | 21 | 8 | 4 | 9 | 20:21 | -1 | 28 |
| 15 |
|
Córdoba CF | 21 | 5 | 11 | 5 | 25:28 | -3 | 26 |
| 16 |
|
CD Alavés | 21 | 6 | 6 | 9 | 23:26 | -3 | 24 |
| 17 |
|
UD Las Palmas | 21 | 6 | 5 | 10 | 22:30 | -8 | 23 |
| 18 |
|
Gimnàstic de Tarragona | 21 | 5 | 7 | 9 | 21:25 | -4 | 22 |
| 19 |
|
Albacete | 21 | 5 | 5 | 11 | 15:23 | -8 | 20 |
| 20 |
|
Polideportivo Ejido | 21 | 5 | 5 | 11 | 18:32 | -14 | 20 |
| 21 |
|
Xerez CD | 21 | 3 | 10 | 8 | 22:31 | -9 | 19 |
| 22 |
|
Racing Ferrol | 21 | 4 | 5 | 12 | 19:31 | -12 | 17 |
