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| U | Estudiantes | - | Goiás - GO | 2:0 (0:0) | ||
| R | Goiás - GO | - | Estudiantes | 3:1 (0:0) | ||
| U: 26.04.2006 00:15 | R: 05.05.2006 00:15 | Winnaars: Estudiantes | ||||
| U | LDU Quito | - | Atlético Nacional | 4:0 (2:0) | ||
| R | Atlético Nacional | - | LDU Quito | 0:1 (0:1) | ||
| U: 26.04.2006 03:30 | R: 03.05.2006 01:15 | Winnaars: LDU Quito | ||||
| U | Palmeiras | - | São Paulo FC | 1:1 (1:1) | ||
| R | São Paulo FC | - | Palmeiras | 2:1 (1:0) | ||
| U: 27.04.2006 00:15 | R: 04.05.2006 02:45 | Winnaars: São Paulo FC | ||||
| U | River Plate | - | Corinthians SP | 3:2 (2:1) | ||
| R | Corinthians SP | - | River Plate | 1:3 (1:0) | ||
| U: 27.04.2006 02:45 | R: 05.05.2006 02:45 | Winnaars: River Plate | ||||
| U | Deportivo Guadalajara | - | Santa Fe | 3:0 (1:0) | ||
| R | Santa Fe | - | Deportivo Guadalajara | 3:1 (1:1) | ||
| U: 27.04.2006 04:50 | R: 03.05.2006 03:45 | Winnaars: Deportivo Guadalajara | ||||
| U | Nacional | - | Internacional | 1:2 (1:1) | ||
| R | Internacional | - | Nacional | 0:0 (0:0) | ||
| U: 28.04.2006 00:00 | R: 04.05.2006 02:45 | Winnaars: Internacional | ||||
| U | Newell's Old Boys | - | Vélez Sarsfield | 2:4 (1:1) | ||
| R | Vélez Sarsfield | - | Newell's Old Boys | 2:2 (0:0) | ||
| U: 28.04.2006 02:15 | R: 04.05.2006 00:15 | Winnaars: Vélez Sarsfield | ||||
| U | UANL Tigres | - | Libertad | 0:0 (0:0) | ||
| R | Libertad | - | UANL Tigres | 5:3 (0:0, 0:0, 0:0) d.p. | ||
| U: 28.04.2006 04:30 | R: 05.05.2006 00:15 | Winnaars: Libertad | ||||
