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| 01.12.1940 | Barakaldo CF | - | Arenas de Getxo | 2:0 | ||
| Racing Ferrol | - | Deportivo La Coruña | 1:1 | |||
| Racing Santander | - | Real Sociedad | 3:2 | |||
| Sporting Gijón | - | CA Osasuna | 2:1 | |||
| Real Unión | - | Real Valladolid | 0:3 | |||
| UD Salamanca | - | Real Avilés Club de Fútbol | 4:2 | |||
| CF Badalona | - | Granada CF | 1:3 | |||
| CD Málacitano | - | CD Castellón | 2:2 | |||
| UD Cartagena | - | Levante UD | 2:3 | |||
| Girona FC | - | Real Betis | 1:0 | |||
| RCD Córdoba | - | CE Sabadell | 1:2 | |||
| Xerez FC | - | Cádiz CF | 1:1 |
| # | Mannschaft | Sp. | S. | U. | N. | Tore | Dif. | Pk. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CD Castellón | 10 | 7 | 1 | 2 | 31:17 | 14 | 15:5 |
| 2 |
|
Real Sociedad | 10 | 7 | 1 | 2 | 31:19 | 12 | 15:5 |
| 3 |
|
Granada CF | 10 | 7 | 1 | 2 | 20:8 | 12 | 15:5 |
| 4 |
|
Sporting Gijón | 10 | 7 | 1 | 2 | 24:13 | 11 | 15:5 |
| 5 |
|
Deportivo La Coruña | 10 | 6 | 2 | 2 | 40:12 | 28 | 14:6 |
| 6 |
|
Cádiz CF | 10 | 6 | 1 | 3 | 23:11 | 12 | 13:7 |
| 7 |
|
Girona FC | 10 | 6 | 0 | 4 | 24:13 | 11 | 12:8 |
| 8 |
|
Racing Santander | 10 | 6 | 0 | 4 | 19:19 | 0 | 12:8 |
| 9 |
|
CD Málacitano | 10 | 4 | 3 | 3 | 25:19 | 6 | 11:9 |
| 10 |
|
Racing Ferrol | 10 | 5 | 1 | 4 | 20:16 | 4 | 11:9 |
| 11 |
|
Xerez FC | 10 | 4 | 3 | 3 | 19:20 | -1 | 11:9 |
| 12 |
|
Real Betis | 10 | 4 | 2 | 4 | 17:16 | 1 | 10:10 |
| 13 |
|
CA Osasuna | 10 | 5 | 0 | 5 | 21:22 | -1 | 10:10 |
| 14 |
|
Levante UD | 10 | 4 | 1 | 5 | 22:24 | -2 | 9:11 |
| 15 |
|
UD Cartagena | 10 | 3 | 3 | 4 | 19:21 | -2 | 9:11 |
| 16 |
|
Arenas de Getxo | 10 | 4 | 1 | 5 | 12:15 | -3 | 9:11 |
| 17 |
|
CE Sabadell | 10 | 3 | 3 | 4 | 13:24 | -11 | 9:11 |
| 18 |
|
Real Valladolid | 10 | 4 | 0 | 6 | 21:22 | -1 | 8:12 |
| 19 |
|
Barakaldo CF | 10 | 3 | 2 | 5 | 16:28 | -12 | 8:12 |
| 20 |
|
Real Unión | 10 | 2 | 4 | 4 | 11:26 | -15 | 8:12 |
| 21 |
|
UD Salamanca | 10 | 2 | 3 | 5 | 11:20 | -9 | 7:13 |
| 22 |
|
CF Badalona | 10 | 1 | 2 | 7 | 12:29 | -17 | 4:16 |
| 23 |
|
Real Avilés Club de Fútbol | 10 | 1 | 1 | 8 | 14:28 | -14 | 3:17 |
| 24 |
|
RCD Córdoba | 10 | 1 | 0 | 9 | 14:37 | -23 | 2:18 |
