Tigres UANL 0-0 Club Libertad *
| 05.05.2006 | Club Libertad | 0-0/p.5-3 | Tigres UANL | |
| 28.04.2006 | Tigres UANL | 0-0 | Club Libertad | |
*River Plate 6-3 Corinthians/SP
| 05.05.2006 | Corinthians/SP | 1-3 | River Plate | |
| 27.04.2006 | River Plate | 3-2 | Corinthians/SP | |
*Estudiantes La Plata 3-3 Goiás/GO
| 05.05.2006 | Goiás/GO | 3-1 | Estudiantes La Plata | |
| 26.04.2006 | Estudiantes La Plata | 2-0 | Goiás/GO | |
*Guadalajara Chivas 4-3 Independiente Santa Fe
| 03.05.2006 | Independiente Santa Fe | 3-1 | Guadalajara Chivas | |
| 27.04.2006 | Guadalajara Chivas | 3-0 | Independiente Santa Fe | |
Nacional (URU) 1-2 Internacional/RS *
| 04.05.2006 | Internacional/RS | 0-0 | Nacional (URU) | |
| 28.04.2006 | Nacional (URU) | 1-2 | Internacional/RS | |
*LDU Quito 5-0 Atlético Nacional
| 03.05.2006 | Atlético Nacional | 0-1 | LDU Quito | |
| 26.04.2006 | LDU Quito | 4-0 | Atlético Nacional | |
Palmeiras/SP 2-3 São Paulo/SP *
| 04.05.2006 | São Paulo/SP | 2-1 | Palmeiras/SP | |
| 27.04.2006 | Palmeiras/SP | 1-1 | São Paulo/SP | |
Newell's Old Boys 4-6 Vélez Sársfield *
| 04.05.2006 | Vélez Sársfield | 2-2 | Newell's Old Boys | |
| 28.04.2006 | Newell's Old Boys | 2-4 | Vélez Sársfield | |