1971–72 FA Cup Second Round Proper Second Round Proper

| Tie_no | Home_team | Score | Away_team | Date_ |
|---|---|---|---|---|
| 10 | Blyth Spartans | 1–0 | Stockport County | 11 December 1971 |
| 11 | Mansfield Town | 2–2 | Tranmere Rovers | 11 December 1971 |
| Replay | Tranmere Rovers | 4–2 | Mansfield Town | 15 December 1971 |
| 12 | Port Vale | 1–0 | Darlington | 11 December 1971 |
| 13 | Workington | 1–3 | Bury | 11 December 1971 |
| 14 | Hereford United | 0–0 | Northampton Town | 11 December 1971 |
| Replay | Northampton Town | 2–2 | Hereford United | 14 December 1971 |
| 2nd replay | Hereford United | 2–1 | Northampton Town | 20 December 1971 |
| 15 | Rotherham United | 1–1 | York City | 11 December 1971 |
| Replay | York City | 2–3 | Rotherham United | 13 December 1971 |
| 16 | Romford | 0–1 | Gillingham | 11 December 1971 |
| 17 | Boston United | 2–1 | Hartlepool | 11 December 1971 |