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 Club 1:1 (1:0)
2nd (2nd leg) Athletic Club - Real Betis 3:0 (0:0)
1st(1st leg): 08/01/1992 20:30 2nd (2nd leg): 22/01/1992 19:15 Winner: Athletic Club
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