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| 14.12.1946 | Darlington FC | - | Hull City | 1:2 | ||
| Bournemouth and Boscombe Athletic | - | Aldershot FC | 4:2 | |||
| Barnet FC | - | Southend United | 2:9 | |||
| Bristol City | - | Gillingham FC | 1:2 | |||
| Rochdale AFC | - | Hartlepools United | 6:1 | |||
| Watford FC | - | Port Vale FC | 1:1 | |||
| Walsall FC | - | Ipswich Town | 0:0 | |||
| Notts County | - | Swindon Town | 2:1 | |||
| Lincoln City | - | Wrexham AFC | 1:1 | |||
| South Liverpool | - | Carlisle United | 2:3 | |||
| Norwich City | - | Queens Park Rangers | 4:4 | |||
| Oldham Athletic | - | Doncaster Rovers | 1:2 | |||
| Halifax Town | - | Stockport County | 1:1 | |||
| Rotherham United | - | Scunthorpe & Lindsey | 4:1 | |||
| Gateshead FC | - | Lancaster City | 4:0 | |||
| Peterborough United | - | Northampton Town | 1:1 | |||
| Merthyr Tydfil FC | - | Reading FC | 1:3 | |||
| Entscheidungsspiele | ||||||
|---|---|---|---|---|---|---|
| 16.12.1946 | Port Vale FC | - | Watford FC | 2:1 | ||
| 18.12.1946 | Ipswich Town | - | Walsall FC | 0:1 | ||
| Wrexham AFC | - | Lincoln City | 3:3 | |||
| Queens Park Rangers | - | Norwich City | 2:0 | |||
| Stockport County | - | Halifax Town | 2:1 | |||
| 19.12.1946 | Northampton Town | - | Peterborough United | 1:1 | ||
| 23.12.1946 | Lincoln City | - | Wrexham AFC | 2:1 | ||
| Peterborough United | - | Northampton Town | 1:8 | |||
