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| U | CF América | - | Sporting Cristal | 5:0 (2:0) | ||
| R | Sporting Cristal | - | CF América | 2:1 (0:0) | ||
| U: 24.01.2007 | R: 31.01.2007 | Winnaars: CF América | ||||
| U | Vélez Sarsfield | - | Danubio | 3:0 (1:0) | ||
| R | Danubio | - | Vélez Sarsfield | 1:2 (1:1) | ||
| U: 30.01.2007 | R: 06.02.2007 | Winnaars: Vélez Sarsfield | ||||
| U | Deportivo Táchira | - | Deportes Tolima | 1:2 (1:1) | ||
| R | Deportes Tolima | - | Deportivo Táchira | 2:0 (1:0) | ||
| U: 30.01.2007 | R: 08.02.2007 | Winnaars: Deportes Tolima | ||||
| U | Blooming | - | Santos FC | 0:1 (0:0) | ||
| R | Santos FC | - | Blooming | 5:0 (3:0) | ||
| U: 31.01.2007 | R: 07.02.2007 | Winnaars: Santos FC | ||||
| U | Cobreloa | - | Paraná Clube | 0:2 (0:1) | ||
| R | Paraná Clube | - | Cobreloa | 1:1 (0:0) | ||
| U: 01.02.2007 | R: 07.02.2007 | Winnaars: Paraná Clube | ||||
| U | Tacuary | - | LDU Quito | 1:1 (1:0) | ||
| R | LDU Quito | - | Tacuary | 3:0 (1:0) | ||
| U: 01.02.2007 | R: 06.02.2007 | Winnaars: LDU Quito | ||||
