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| U | CD Castellón | - | CD Logroñés | 2:0 (0:0) | ||
| R | CD Logroñés | - | CD Castellón | 6:1 (0:0) | ||
| U: 08.01.1992 20:30 | R: 22.01.1992 20:45 | Winnaars: CD Logroñés | ||||
| U | Real Madrid | - | Real Burgos | 4:0 (3:0) | ||
| R | Real Burgos | - | Real Madrid | 2:1 (0:1) | ||
| U: 08.01.1992 20:30 | R: 22.01.1992 20:30 | Winnaars: Real Madrid | ||||
| U | CA Osasuna | - | Deportivo La Coruña | 3:2 (1:2) | ||
| R | Deportivo La Coruña | - | CA Osasuna | 5:3 (1:0, 1:0, 1:0) d.p. | ||
| U: 08.01.1992 20:30 | R: 22.01.1992 21:00 | Winnaars: Deportivo La Coruña | ||||
| U | Benidorm CD | - | Sporting Gijón | 1:1 (0:0) | ||
| R | Sporting Gijón | - | Benidorm CD | 2:0 (0:0, 0:0, 2:0) n.v. | ||
| U: 08.01.1992 21:00 | R: 22.01.1992 20:45 | Winnaars: Sporting Gijón | ||||
| U | Real Oviedo | - | Atlético Madrid | 1:0 (1:0) | ||
| R | Atlético Madrid | - | Real Oviedo | 5:0 (3:0) | ||
| U: 08.01.1992 21:00 | R: 22.01.1992 21:00 | Winnaars: Atlético Madrid | ||||
| U | Real Murcia | - | Sevilla FC | 1:1 (1:1) | ||
| R | Sevilla FC | - | Real Murcia | 1:0 (0:0) | ||
| U: 08.01.1992 21:00 | R: 22.01.1992 21:15 | Winnaars: Sevilla FC | ||||
| U | Real Betis | - | Athletic Bilbao | 1:1 (1:0) | ||
| R | Athletic Bilbao | - | Real Betis | 3:0 (0:0) | ||
| U: 08.01.1992 21:30 | R: 22.01.1992 20:15 | Winnaars: Athletic Bilbao | ||||
| U | Valencia CF | - | FC Barcelona | 2:0 (1:0) | ||
| R | FC Barcelona | - | Valencia CF | 4:5 (3:1, 3:1, 4:2) d.p. | ||
| U: 09.01.1992 21:15 | R: 22.01.1992 20:45 | Winnaars: Valencia CF | ||||
