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| U | Caracas FC | - | Santos FC | 2:2 (0:1) | ||
| R | Santos FC | - | Caracas FC | 3:2 (2:2) | ||
| U: 02.05.2007 22:15 | R: 10.05.2007 23:30 | Winnaars: Santos FC | ||||
| U | CF América | - | Colo-Colo | 3:0 (2:0) | ||
| R | Colo-Colo | - | CF América | 2:1 (0:0) | ||
| U: 03.05.2007 00:30 | R: 09.05.2007 01:45 | Winnaars: CF América | ||||
| U | Defensor Sporting | - | Flamengo RJ | 3:0 (1:0) | ||
| R | Flamengo RJ | - | Defensor Sporting | 2:0 (1:0) | ||
| U: 03.05.2007 02:45 | R: 10.05.2007 02:45 | Winnaars: Defensor Sporting | ||||
| U | São Paulo FC | - | Grêmio Porto Alegre | 1:0 (0:0) | ||
| R | Grêmio Porto Alegre | - | São Paulo FC | 2:0 (1:0) | ||
| U: 03.05.2007 02:45 | R: 10.05.2007 02:45 | Winnaars: Grêmio Porto Alegre | ||||
| U | Boca Juniors | - | Vélez Sarsfield | 3:0 (1:0) | ||
| R | Vélez Sarsfield | - | Boca Juniors | 3:1 (2:1) | ||
| U: 03.05.2007 02:45 | R: 10.05.2007 00:15 | Winnaars: Boca Juniors | ||||
| U | Paraná Clube | - | Libertad | 1:2 (0:0) | ||
| R | Libertad | - | Paraná Clube | 1:1 (1:0) | ||
| U: 04.05.2007 00:00 | R: 11.05.2007 02:00 | Winnaars: Libertad | ||||
| U | Nacional | - | Club Necaxa | 3:2 (2:1) | ||
| R | Club Necaxa | - | Nacional | 0:1 (0:0) | ||
| U: 04.05.2007 02:15 | R: 11.05.2007 04:30 | Winnaars: Nacional | ||||
| U | Cúcuta Deportivo | - | Deportivo Toluca | 5:1 (4:1) | ||
| R | Deportivo Toluca | - | Cúcuta Deportivo | 2:0 (1:0) | ||
| U: 04.05.2007 04:30 | R: 09.05.2007 04:15 | Winnaars: Cúcuta Deportivo | ||||
