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| 1st(1st leg) | CD Castellón | - | CD Logroñés | 2:0 (0:0) | ||
| 2nd (2nd leg) | CD Logroñés | - | CD Castellón | 6:1 (0:0) | ||
| 1st(1st leg): 08/01/1992 19:30 | 2nd (2nd leg): 22/01/1992 19:45 | Winner: CD Logroñés | ||||
| 1st(1st leg) | Real Madrid | - | Real Burgos | 4:0 (3:0) | ||
| 2nd (2nd leg) | Real Burgos | - | Real Madrid | 2:1 (0:1) | ||
| 1st(1st leg): 08/01/1992 19:30 | 2nd (2nd leg): 22/01/1992 19:30 | Winner: Real Madrid | ||||
| 1st(1st leg) | CA Osasuna | - | Deportivo La Coruña | 3:2 (1:2) | ||
| 2nd (2nd leg) | Deportivo La Coruña | - | CA Osasuna | 5:3 (1:0, 1:0, 1:0) pso | ||
| 1st(1st leg): 08/01/1992 19:30 | 2nd (2nd leg): 22/01/1992 20:00 | Winner: Deportivo La Coruña | ||||
| 1st(1st leg) | Benidorm CD | - | Sporting Gijón | 1:1 (0:0) | ||
| 2nd (2nd leg) | Sporting Gijón | - | Benidorm CD | 2:0 (0:0, 0:0, 2:0) aet | ||
| 1st(1st leg): 08/01/1992 20:00 | 2nd (2nd leg): 22/01/1992 19:45 | Winner: Sporting Gijón | ||||
| 1st(1st leg) | Real Oviedo | - | Atlético Madrid | 1:0 (1:0) | ||
| 2nd (2nd leg) | Atlético Madrid | - | Real Oviedo | 5:0 (3:0) | ||
| 1st(1st leg): 08/01/1992 20:00 | 2nd (2nd leg): 22/01/1992 20:00 | Winner: Atlético Madrid | ||||
| 1st(1st leg) | Real Murcia | - | Sevilla FC | 1:1 (1:1) | ||
| 2nd (2nd leg) | Sevilla FC | - | Real Murcia | 1:0 (0:0) | ||
| 1st(1st leg): 08/01/1992 20:00 | 2nd (2nd leg): 22/01/1992 20:15 | Winner: Sevilla FC | ||||
| 1st(1st leg) | Real Betis | - | Athletic Bilbao | 1:1 (1:0) | ||
| 2nd (2nd leg) | Athletic Bilbao | - | Real Betis | 3:0 (0:0) | ||
| 1st(1st leg): 08/01/1992 20:30 | 2nd (2nd leg): 22/01/1992 19:15 | Winner: Athletic Bilbao | ||||
| 1st(1st leg) | Valencia CF | - | FC Barcelona | 2:0 (1:0) | ||
| 2nd (2nd leg) | FC Barcelona | - | Valencia CF | 4:5 (3:1, 3:1, 4:2) pso | ||
| 1st(1st leg): 09/01/1992 20:15 | 2nd (2nd leg): 22/01/1992 19:45 | Winner: Valencia CF | ||||
