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| 22.12.2007 | 17:30 | Xerez CD | - | SD Eibar | 3:3 (0:2) | |
| 18:00 | Málaga CF | - | Sevilla Atlético | 3:0 (0:0) | ||
| 18:30 | UD Las Palmas | - | Hércules CF | 0:0 (0:0) | ||
| 18:30 | Racing Ferrol | - | UD Salamanca | 0:2 (0:1) | ||
| 18:30 | Real Sociedad | - | CD Tenerife | 2:1 (0:1) | ||
| 18:30 | Gimnàstic de Tarragona | - | Cádiz CF | 0:1 (0:0) | ||
| 20:00 | Elche CF | - | Polideportivo Ejido | 2:1 (1:1) | ||
| 20:00 | Sporting Gijón | - | CD Alavés | 3:2 (2:0) | ||
| 23.12.2007 | 12:00 | RC Celta | - | Granada 74 CF | 4:1 (1:0) | |
| 17:00 | Albacete | - | CD Castellón | 2:0 (1:0) | ||
| 17:00 | CD Numancia | - | Córdoba CF | 2:1 (1:0) |
| # | Mannschaft | Sp. | S. | U. | N. | Tore | Dif. | Pk. | |
|---|---|---|---|---|---|---|---|---|---|
| 1 |
|
CD Numancia | 18 | 11 | 4 | 3 | 28:15 | 13 | 37 |
| 2 |
|
Málaga CF | 18 | 11 | 3 | 4 | 30:17 | 13 | 36 |
| 3 |
|
Sporting Gijón | 18 | 9 | 4 | 5 | 27:17 | 10 | 31 |
| 4 |
|
Elche CF | 18 | 8 | 5 | 5 | 23:18 | 5 | 29 |
| 5 |
|
RC Celta | 18 | 7 | 7 | 4 | 24:19 | 5 | 28 |
| 6 |
|
Real Sociedad | 18 | 7 | 7 | 4 | 18:15 | 3 | 28 |
| 7 |
|
Sevilla Atlético | 18 | 7 | 7 | 4 | 18:17 | 1 | 28 |
| 8 |
|
Hércules CF | 18 | 6 | 8 | 4 | 25:19 | 6 | 26 |
| 9 |
|
CD Tenerife | 18 | 6 | 7 | 5 | 22:22 | 0 | 25 |
| 10 |
|
Cádiz CF | 18 | 7 | 4 | 7 | 17:17 | 0 | 25 |
| 11 |
|
Granada 74 CF | 18 | 7 | 4 | 7 | 22:23 | -1 | 25 |
| 12 |
|
SD Eibar | 18 | 7 | 4 | 7 | 20:21 | -1 | 25 |
| 13 |
|
UD Salamanca | 18 | 6 | 5 | 7 | 24:22 | 2 | 23 |
| 14 |
|
Córdoba CF | 18 | 4 | 10 | 4 | 21:23 | -2 | 22 |
| 15 |
|
CD Castellón | 18 | 5 | 6 | 7 | 17:17 | 0 | 21 |
| 16 |
|
CD Alavés | 18 | 5 | 6 | 7 | 20:22 | -2 | 21 |
| 17 |
|
Gimnàstic de Tarragona | 18 | 5 | 5 | 8 | 19:22 | -3 | 20 |
| 18 |
|
Polideportivo Ejido | 18 | 5 | 4 | 9 | 17:28 | -11 | 19 |
| 19 |
|
Albacete | 18 | 4 | 5 | 9 | 12:20 | -8 | 17 |
| 20 |
|
Racing Ferrol | 18 | 4 | 5 | 9 | 19:28 | -9 | 17 |
| 21 |
|
Xerez CD | 18 | 2 | 9 | 7 | 18:26 | -8 | 15 |
| 22 |
|
UD Las Palmas | 18 | 3 | 5 | 10 | 16:29 | -13 | 14 |
