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| H | Cádiz CF | - | Athletic Bilbao | 1:0 | ||
| R | Athletic Bilbao | - | Cádiz CF | 1:2 | ||
| H: 09.01.1991 | R: 23.01.1991 | Sieger: Cádiz CF | ||||
| H | Deportivo La Coruña | - | CD Málaga | 3:2 | ||
| R | CD Málaga | - | Deportivo La Coruña | 0:0 | ||
| H: 09.01.1991 | R: 23.01.1991 | Sieger: Deportivo La Coruña | ||||
| H | Elche CF | - | Palamós CF | 2:0 | ||
| R | Palamós CF | - | Elche CF | 0:0 | ||
| H: 09.01.1991 | R: 23.01.1991 | Sieger: Elche CF | ||||
| H | UD Las Palmas | - | RC Celta | 2:0 | ||
| R | RC Celta | - | UD Las Palmas | 1:2 | ||
| H: 09.01.1991 | R: 23.01.1991 | Sieger: UD Las Palmas | ||||
| H | Real Murcia | - | CD Logroñés | 1:0 | ||
| R | CD Logroñés | - | Real Murcia | 3:0 | ||
| H: 09.01.1991 | R: 23.01.1991 | Sieger: CD Logroñés | ||||
| H | Orihuela Deportiva CF | - | Espanyol Barcelona | 0:0 | ||
| R | Espanyol Barcelona | - | Orihuela Deportiva CF | 3:2 | ||
| H: 09.01.1991 | R: 23.01.1991 | Sieger: Espanyol Barcelona | ||||
| H | Real Oviedo | - | RCD Mallorca | 1:1 | ||
| R | RCD Mallorca | - | Real Oviedo | 2:0 | ||
| H: 09.01.1991 | R: 23.01.1991 | Sieger: RCD Mallorca | ||||
| H | Rayo Vallecano | - | Real Betis | 0:0 | ||
| R | Real Betis | - | Rayo Vallecano | 2:0 | ||
| H: 09.01.1991 | R: 23.01.1991 | Sieger: Real Betis | ||||
| H | Real Valladolid | - | CD Tenerife | 1:0 | ||
| R | CD Tenerife | - | Real Valladolid | 0:1 | ||
| H: 09.01.1991 | R: 23.01.1991 | Sieger: Real Valladolid | ||||
| H | Real Zaragoza | - | Sporting Gijón | 1:1 | ||
| R | Sporting Gijón | - | Real Zaragoza | 1:0 | ||
| H: 09.01.1991 | R: 23.01.1991 | Sieger: Sporting Gijón | ||||
