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| 26.01.2008 | 18:30 | CD Tenerife | - | Sevilla Atlético | 1:1 (0:1) | |
| 18:30 | Deportivo Alavés | - | Gimnàstic de Tarragona | 1:1 (0:1) | ||
| 18:30 | Polideportivo Ejido | - | Sporting Gijón | 1:1 (1:0) | ||
| 18:30 | Elche CF | - | Albacete | 1:1 (0:0) | ||
| 20:00 | UD Las Palmas | - | CD Numancia | 1:2 (1:0) | ||
| 27.01.2008 | 12:00 | UD Salamanca | - | Málaga CF | 0:0 (0:0) | |
| 17:00 | Granada 74 CF | - | Cádiz CF | 2:1 (1:0) | ||
| 17:00 | Córdoba CF | - | Celta de Vigo | 0:2 (0:1) | ||
| 17:00 | CD Castellón | - | Real Sociedad | 1:0 (0:0) | ||
| 17:00 | SD Eibar | - | Racing Ferrol | 1:3 (1:0) | ||
| 17:00 | Xerez CD | - | Hércules CF | 4:3 (1:3) |
| » Stand | Thuis | uit | Heenronde | Returnronde |
| # | Team | GS. | W. | G. | V. | Dp. | Ds. | P. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CD Numancia | 22 | 13 | 6 | 3 | 33:18 | 15 | 45 |
| 2 |
|
Málaga CF | 22 | 12 | 6 | 4 | 33:19 | 14 | 42 |
| 3 |
|
Sporting Gijón | 22 | 10 | 6 | 6 | 33:22 | 11 | 36 |
| 4 |
|
Celta de Vigo | 22 | 9 | 8 | 5 | 31:24 | 7 | 35 |
| 5 |
|
Real Sociedad | 22 | 9 | 7 | 6 | 24:20 | 4 | 34 |
| 6 |
|
Elche CF | 22 | 9 | 6 | 7 | 27:24 | 3 | 33 |
| 7 |
|
Granada 74 CF | 22 | 9 | 6 | 7 | 27:26 | 1 | 33 |
| 8 |
|
Sevilla Atlético | 22 | 8 | 9 | 5 | 23:22 | 1 | 33 |
| 9 |
|
CD Castellón | 22 | 8 | 7 | 7 | 21:17 | 4 | 31 |
| 10 |
|
CD Tenerife | 22 | 7 | 10 | 5 | 28:27 | 1 | 31 |
| 11 |
|
Hércules CF | 22 | 7 | 8 | 7 | 31:27 | 4 | 29 |
| 12 |
|
UD Salamanca | 22 | 7 | 8 | 7 | 28:25 | 3 | 29 |
| 13 |
|
SD Eibar | 22 | 8 | 5 | 9 | 23:28 | -5 | 29 |
| 14 |
|
Cádiz CF | 22 | 8 | 4 | 10 | 21:23 | -2 | 28 |
| 15 |
|
Córdoba CF | 22 | 5 | 11 | 6 | 25:30 | -5 | 26 |
| 16 |
|
Deportivo Alavés | 22 | 6 | 7 | 9 | 24:27 | -3 | 25 |
| 17 |
|
Gimnàstic de Tarragona | 22 | 5 | 8 | 9 | 22:26 | -4 | 23 |
| 18 |
|
UD Las Palmas | 22 | 6 | 5 | 11 | 23:32 | -9 | 23 |
| 19 |
|
Xerez CD | 22 | 4 | 10 | 8 | 26:34 | -8 | 22 |
| 20 |
|
Albacete | 22 | 5 | 6 | 11 | 16:24 | -8 | 21 |
| 21 |
|
Polideportivo Ejido | 22 | 5 | 6 | 11 | 19:33 | -14 | 21 |
| 22 |
|
Racing Ferrol | 22 | 5 | 5 | 12 | 22:32 | -10 | 20 |
