1st(1st leg) SD Ponferradina - Real Zaragoza 1:2
2nd (2nd leg) Real Zaragoza - SD Ponferradina 2:2
1st(1st leg): 06/12/1990 2nd (2nd leg): 20/12/1990 Winner: Real Zaragoza
1st(1st leg) RSD Alcalá - Palamós CF 2:0
2nd (2nd leg) Palamós CF - RSD Alcalá 3:0
1st(1st leg): 12/12/1990 2nd (2nd leg): 20/12/1990 Winner: Palamós CF
1st(1st leg) FC Andorra - CD Málaga 0:1
2nd (2nd leg) CD Málaga - FC Andorra 5:0
1st(1st leg): 12/12/1990 2nd (2nd leg): 02/01/1991 Winner: CD Málaga
1st(1st leg) Racing Santander - Athletic Club 1:3
2nd (2nd leg) Athletic Club - Racing Santander 2:0
1st(1st leg): 12/12/1990 2nd (2nd leg): 02/01/1991 Winner: Athletic Club
1st(1st leg) UE Sant Andreu - CD Logroñés 2:2
2nd (2nd leg) CD Logroñés - UE Sant Andreu 1:0
1st(1st leg): 12/12/1990 2nd (2nd leg): 20/12/1990 Winner: CD Logroñés
1st(1st leg) Águilas CF - Rayo Vallecano 0:2
2nd (2nd leg) Rayo Vallecano - Águilas CF 2:2
1st(1st leg): 13/12/1990 2nd (2nd leg): 02/01/1991 Winner: Rayo Vallecano
1st(1st leg) Real Ávila CF - Real Oviedo 1:2
2nd (2nd leg) Real Oviedo - Real Ávila CF 0:0
1st(1st leg): 13/12/1990 2nd (2nd leg): 02/01/1991 Winner: Real Oviedo
1st(1st leg) CD Badajoz - Real Betis 1:0
2nd (2nd leg) Real Betis - CD Badajoz 4:1
1st(1st leg): 13/12/1990 2nd (2nd leg): 20/12/1990 Winner: Real Betis
1st(1st leg) Atlético Baleares - Deportivo La Coruña 0:0
2nd (2nd leg) Deportivo La Coruña - Atlético Baleares 1:0
1st(1st leg): 13/12/1990 2nd (2nd leg): 19/12/1990 Winner: Deportivo La Coruña
1st(1st leg) Benidorm CD - Real Valladolid 1:1
2nd (2nd leg) Real Valladolid - Benidorm CD 7:0
1st(1st leg): 13/12/1990 2nd (2nd leg): 02/01/1991 Winner: Real Valladolid
1st(1st leg) CD Castellón - Espanyol Barcelona 1:1
2nd (2nd leg) Espanyol Barcelona - CD Castellón 2:0
1st(1st leg): 13/12/1990 2nd (2nd leg): 02/01/1991 Winner: Espanyol Barcelona
1st(1st leg) SCD Durango - Sporting Gijón 1:2
2nd (2nd leg) Sporting Gijón - SCD Durango 1:0
1st(1st leg): 13/12/1990 2nd (2nd leg): 02/01/1991 Winner: Sporting Gijón
1st(1st leg) Getafe CF - UD Las Palmas 1:2
2nd (2nd leg) UD Las Palmas - Getafe CF 2:2
1st(1st leg): 13/12/1990 2nd (2nd leg): 02/01/1991 Winner: UD Las Palmas
1st(1st leg) SD Huesca - Cádiz CF 0:0
2nd (2nd leg) Cádiz CF - SD Huesca 5:4 pso
1st(1st leg): 13/12/1990 2nd (2nd leg): 20/12/1990 Winner: Cádiz CF
1st(1st leg) Real Murcia - Real Burgos 3:2
2nd (2nd leg) Real Burgos - Real Murcia 0:2
1st(1st leg): 13/12/1990 2nd (2nd leg): 20/12/1990 Winner: Real Murcia
1st(1st leg) CE Sabadell - RCD Mallorca 0:3
2nd (2nd leg) RCD Mallorca - CE Sabadell 4:1
1st(1st leg): 13/12/1990 2nd (2nd leg): 19/12/1990 Winner: RCD Mallorca
1st(1st leg) CD San Roque - Orihuela Deportiva CF 0:1
2nd (2nd leg) Orihuela Deportiva CF - CD San Roque 1:0
1st(1st leg): 13/12/1990 2nd (2nd leg): 27/12/1990 Winner: Orihuela Deportiva CF
1st(1st leg) CF Sporting Mahonés - Elche CF 1:2
2nd (2nd leg) Elche CF - CF Sporting Mahonés 2:1
1st(1st leg): 13/12/1990 2nd (2nd leg): 03/01/1991 Winner: Elche CF
1st(1st leg) CD Tenerife - CA Osasuna 3:0
2nd (2nd leg) CA Osasuna - CD Tenerife 2:1
1st(1st leg): 13/12/1990 2nd (2nd leg): 20/12/1990 Winner: CD Tenerife
1st(1st leg) UD Salamanca - RC Celta 2:2
2nd (2nd leg) RC Celta - UD Salamanca 1:0
1st(1st leg): 20/12/1990 2nd (2nd leg): 02/01/1991 Winner: RC Celta