| 05.09.2007 | |||
| 22:00 | CD Tenerife | 1-0 | Polideportivo Ejido |
| 21:30 | Hércules CF | 2-0 | CD Numancia |
| 21:20 | Granada 74 | 1-0 | Sporting Gijón |
| 21:15 | CF Palencia | 0-0/p.4-5 | SD Ponferradina |
| 21:00 | Albacete Balompié | 1-0 | CD Castellón |
| 21:00 | Algeciras CF | 0-1 | CD Dènia |
| 21:00 | CD Alcoyano | 2-0 | UB Conquense |
| 21:00 | CD San Isidro | 2-5 | Racing Portuense |
| 21:00 | Córdoba CF | 2-3 AET | Cádiz CF |
| 21:00 | Málaga CF | 2-1 | Celta de Vigo |
| 21:00 | Pontevedra CF | 1-0 | FC Cartagena |
| 21:00 | Real Jaén | 0-2 AET | Rayo Vallecano |
| 21:00 | Talavera CF* | 2-1 AET | Barakaldo CF |
| 21:00 | Xerez CD | 3-1 | Racing Ferrol |
| 20:50 | UD Salamanca | 1-2 | Elche CF |
| 20:45 | UD Puertollano | 2-1 AET | CF Badalona |
| 20:35 | Deportivo Alavés | 1-0 | Gimnàstic Tarragona |
| 20:00 | Real Unión | 3-0 | UD Vecindario |
| 20:00 | Universidad Las Palmas | 0-1 | Alicante CF |
| 19:30 | CE L'Hospitalet | 1-0 | SD Huesca |
| 19:00 | Valle de Egüés | 1-2 | Burgos CF |
| 04.09.2007 | |||
| 22:00 | UD Las Palmas | 1-0 | Real Sociedad |
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