Ittihad Jeddah 2-4 Karamah *
| 20.09.2006 | Karamah | 4-0 AET | Ittihad Jeddah | |
| 13.09.2006 | Ittihad Jeddah | 2-0 | Karamah | |
Qadisiya Kuwait 5-2 Al Ain
| 20.09.2006 | Al Ain | 0-3 | Qadisiya Kuwait | |
| 13.09.2006 | Qadisiya Kuwait | 2-2 | Al Ain | |
Shanghai Shenhua 3-4 Jeonbuk Hyundai M. *
| 20.09.2006 | Jeonbuk Hyundai M. | 4-2 | Shanghai Shenhua | |
| 13.09.2006 | Shanghai Shenhua | 1-0 | Jeonbuk Hyundai M. | |
*Ulsan Hyundai 7-0 Shabab Riyadh
| 20.09.2006 | Shabab Riyadh | 0-1 | Ulsan Hyundai | |
| 13.09.2006 | Ulsan Hyundai | 6-0 | Shabab Riyadh | |