2007–08 Copa Federación de España Round of 32 Round of 32

| Team_1 | Agg_ | Team_2 | _1st_leg | _2nd_leg |
|---|---|---|---|---|
| Real Madrid C | 3–0 | Daimiel | 1–0 | 2–0 |
| Sestao | 0–6 | Lemona | 0–3 | 0–3 |
| Coruxo | 4–5 | Ourense | 3–2 | 1–3 |
| Racing B | 6–4 | Zalla | 6–1 | 0–3 |
| Utebo | 3–4 | Espanyol B | 3–1 | 0–3 |
| Noja | 1–1 ( p ) | Amorebieta | 0–1 | 1–0 |
| Mirandés | 2–3 | ADF Logroñés | 0–3 | 2–0 |
| Haro | 5–4 | Oberena | 2–2 | 3–2 |
| Las Zocas | 2–5 | Ferriolense | 2–0 | 0–5 |
| Real Zaragoza B | 2–4 | Reus | 1–3 | 1–1 |
| Mazarrón | 4–4( a ) | Lorca | 1–1 | 3–3 |
| Tuilla | 3–1 | Laguna | 2–0 | 1–1 |
| Linares | 7–4 | Pinatar | 2–1 | 5–3 |
| La Nucía | 2–3 | Marbella | 0–1 | 2–2 |
| Alcalá | 2–3 | SS Reyes | 2–1 | 0–2 |
| Jerez | 0–1 | Don Benito | 0–0 | 0–1 |