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| 26.05.2007 | 18:00 | Ciudad de Murcia | - | CD Numancia | 1:0 (1:0) | |
| 18:30 | Lorca Deportiva | - | CD Castellón | 0:4 (0:3) | ||
| 18:30 | Real Valladolid | - | Hércules CF | 0:1 (0:1) | ||
| 18:30 | Xerez CD | - | CD Alavés | 0:2 (0:1) | ||
| 18:30 | UD Las Palmas | - | Sporting Gijón | 3:1 (2:0) | ||
| 20:00 | SD Ponferradina | - | Cádiz CF | 1:3 (0:0) | ||
| 20:00 | Polideportivo Ejido | - | Albacete | 1:0 (0:0) | ||
| 27.05.2007 | 12:00 | Real Madrid Castilla | - | CD Tenerife | 2:3 (1:1) | |
| 17:00 | Málaga CF | - | Real Murcia | 1:2 (0:1) | ||
| 18:00 | UD Salamanca | - | UD Vecindario | 2:3 (1:1) | ||
| 19:00 | Elche CF | - | UD Almería | 1:2 (0:1) |
| # | Mannschaft | Sp. | S. | U. | N. | Tore | Dif. | Pk. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Real Valladolid | 39 | 23 | 10 | 6 | 62:31 | 31 | 79 |
| 2 |
|
UD Almería | 39 | 23 | 7 | 9 | 67:44 | 23 | 76 |
| 3 |
|
Real Murcia | 39 | 21 | 11 | 7 | 58:38 | 20 | 74 |
| 4 |
|
Ciudad de Murcia | 39 | 17 | 9 | 13 | 45:37 | 8 | 60 |
| 5 |
|
Cádiz CF | 39 | 14 | 14 | 11 | 46:40 | 6 | 56 |
| 6 |
|
Xerez CD | 39 | 16 | 8 | 15 | 45:39 | 6 | 56 |
| 7 |
|
Albacete | 39 | 15 | 11 | 13 | 46:44 | 2 | 56 |
| 8 |
|
CD Numancia | 39 | 14 | 12 | 13 | 43:40 | 3 | 54 |
| 9 |
|
CD Tenerife | 39 | 16 | 6 | 17 | 43:48 | -5 | 54 |
| 10 |
|
CD Castellón | 39 | 14 | 11 | 14 | 44:39 | 5 | 53 |
| 11 |
|
UD Salamanca | 39 | 14 | 11 | 14 | 50:47 | 3 | 53 |
| 12 |
|
Hércules CF | 39 | 14 | 11 | 14 | 46:45 | 1 | 53 |
| 13 |
|
Elche CF | 39 | 14 | 10 | 15 | 43:43 | 0 | 52 |
| 14 |
|
Polideportivo Ejido | 39 | 14 | 10 | 15 | 45:46 | -1 | 52 |
| 15 |
|
Sporting Gijón | 39 | 14 | 8 | 17 | 46:45 | 1 | 50 |
| 16 |
|
Málaga CF | 39 | 13 | 11 | 15 | 45:47 | -2 | 50 |
| 17 |
|
UD Las Palmas | 39 | 13 | 11 | 15 | 47:51 | -4 | 50 |
| 18 |
|
CD Alavés | 39 | 12 | 13 | 14 | 47:55 | -8 | 49 |
| 19 |
|
Real Madrid Castilla | 39 | 12 | 8 | 19 | 47:61 | -14 | 44 |
| 20 |
|
SD Ponferradina | 39 | 9 | 13 | 17 | 39:55 | -16 | 40 |
| 21 |
|
Lorca Deportiva | 39 | 9 | 9 | 21 | 35:56 | -21 | 36 |
| 22 |
|
UD Vecindario | 39 | 8 | 6 | 25 | 39:77 | -38 | 30 |
