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| 27.10.1940 | Arenas de Getxo | - | CA Osasuna | 4:0 | ||
| Racing Ferrol | - | Barakaldo CF | 4:0 | |||
| Real Avilés Club de Fútbol | - | Real Valladolid | 2:1 | |||
| Racing Santander | - | Real Unión | 0:1 | |||
| Real Sociedad | - | Deportivo La Coruña | 4:2 | |||
| UD Salamanca | - | Sporting Gijón | 0:0 | |||
| CE Sabadell | - | Real Betis | 3:2 | |||
| UD Cartagena | - | CD Málacitano | 1:2 | |||
| Cádiz CF | - | CD Castellón | 4:2 | |||
| Girona FC | - | Xerez FC | 2:0 | |||
| Levante UD | - | Granada CF | 1:0 | |||
| RCD Córdoba | - | CF Badalona | 4:2 |
| » Stand | Thuis | uit | Heenronde | Returnronde |
| # | Team | GS. | W. | G. | V. | Dp. | Ds. | P. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
Cádiz CF | 5 | 5 | 0 | 0 | 17:5 | 12 | 10:0 |
| 2 |
|
CD Castellón | 5 | 4 | 0 | 1 | 18:11 | 7 | 8:2 |
| 3 |
|
Real Sociedad | 5 | 4 | 0 | 1 | 15:10 | 5 | 8:2 |
| 4 |
|
Deportivo La Coruña | 5 | 3 | 1 | 1 | 22:6 | 16 | 7:3 |
| 5 |
|
Granada CF | 5 | 3 | 1 | 1 | 11:5 | 6 | 7:3 |
| 6 |
|
Sporting Gijón | 5 | 3 | 1 | 1 | 11:6 | 5 | 7:3 |
| 7 |
|
Girona FC | 5 | 3 | 0 | 2 | 11:7 | 4 | 6:4 |
| 8 |
|
Arenas de Getxo | 5 | 3 | 0 | 2 | 9:6 | 3 | 6:4 |
| 9 |
|
CA Osasuna | 5 | 3 | 0 | 2 | 8:9 | -1 | 6:4 |
| 10 |
|
Real Unión | 5 | 2 | 2 | 1 | 8:10 | -2 | 6:4 |
| 11 |
|
Racing Santander | 5 | 3 | 0 | 2 | 7:9 | -2 | 6:4 |
| 12 |
|
CD Málacitano | 5 | 2 | 1 | 2 | 14:12 | 2 | 5:5 |
| 13 |
|
Real Betis | 5 | 2 | 1 | 2 | 13:11 | 2 | 5:5 |
| 14 |
|
UD Cartagena | 5 | 2 | 1 | 2 | 10:9 | 1 | 5:5 |
| 15 |
|
UD Salamanca | 5 | 1 | 3 | 1 | 3:4 | -1 | 5:5 |
| 16 |
|
Racing Ferrol | 5 | 2 | 0 | 3 | 9:8 | 1 | 4:6 |
| 17 |
|
Levante UD | 5 | 2 | 0 | 3 | 11:13 | -2 | 4:6 |
| 18 |
|
CE Sabadell | 5 | 2 | 0 | 3 | 6:15 | -9 | 4:6 |
| 19 |
|
Xerez FC | 5 | 1 | 1 | 3 | 6:13 | -7 | 3:7 |
| 20 |
|
Real Avilés Club de Fútbol | 5 | 1 | 0 | 4 | 7:10 | -3 | 2:8 |
| 21 |
|
Real Valladolid | 5 | 1 | 0 | 4 | 8:14 | -6 | 2:8 |
| 22 |
|
RCD Córdoba | 5 | 1 | 0 | 4 | 10:19 | -9 | 2:8 |
| 23 |
|
CF Badalona | 5 | 0 | 1 | 4 | 7:14 | -7 | 1:9 |
| 24 |
|
Barakaldo CF | 5 | 0 | 1 | 4 | 6:21 | -15 | 1:9 |
