1971–72 FA Cup Second Round Proper Second Round Proper

| Tie_no | Home_team | Score | Away_team | Date_ |
|---|---|---|---|---|
| 1 | A.F.C. Bournemouth | 2–0 | Southend United | 11 December 1971 |
| 2 | Barnet | 1–4 | Torquay United | 11 December 1971 |
| 3 | Reading | 1–0 | Aldershot | 11 December 1971 |
| 4 | Shrewsbury Town | 2–1 | Guildford City | 11 December 1971 |
| 5 | Wrexham | 4–0 | Wigan Athletic | 11 December 1971 |
| 6 | Barnsley | 0–0 | Chesterfield | 11 December 1971 |
| Replay | Chesterfield | 1–0 | Barnsley | 15 December 1971 |
| 7 | Bristol Rovers | 3–0 | Cambridge United | 11 December 1971 |
| 8 | Rossendale United | 1–4 | Bolton Wanderers | 11 December 1971 |
| 9 | Brighton & Hove Albion | 1–1 | Walsall | 11 December 1971 |
| Replay | Walsall | 2–1 | Brighton & Hove Albion | 14 December 1971 |