December 20. 1931 - 12:00 - Mestalla - Valencia
Valencia CF - Real Madrid 1:1 (0:1)
0:1 Jaime Lazcano 17'
1:1 Juan Costa Font 61'
Valencia CF: Jose Ramon Nebot, Luis Casas Pasarin, Juan Melenchon, Abdon, Antonio Conde, Enrique Molina Soler, Juan Costa Font, Antonio Sanchez Pila, Domingo Torredflot, Valentin Reig Boix, Jose Vilanova. Coach: Randolph Galloway
Real Madrid: Ricardo Zamora, Ciriaco, Felix Quesada, Manuel Ateca, Antonio Bonet, Hilario Leoncito, Eguenio, Jaime Lazcano, Luis Regueiro, Ramon Triana. Coach: Lippo Hertzka
Referee: Edmundo Gumb
December 20. 1931 - 12:00 - Campo Municipal de Fadura - Getxo
Arenas Club - Racing Santander 3:1 (0:1)
0:1 Francisco Goenechea Aguirrebengoa 20'
1:1 Nicolas Mentxaka Beitia 49'
2:1 Andres Calero 70'
3:1 Emilin 80'
Arenas Club: Tomas Antonio Zarraonandia, Roman Arrieta, Llantada, Leonardo Cilaurren, Angel Garcia, Gerardo, Andres Calero, Emilin, Nicolas Mentxaka Beitia, Sarso, Eliseo Andres Fernandez Borde. Coach: Istvan Plattko
Racing Santander: Cristobal Sola, Fernando Ceballos Saez, Pedro Mendaro Sanudo, Fernando Garcia Lorenzo, Manuel Ibarra Echano, Enrique Larrinaga Esnal, Jose Antonio Loredo Alvarez, Rufino Fernandez de Larrinoa Magunaurrecoechea, Francisco Goenechea Aguirrebengoa, Telete, Santi Zbueta. Coach: Robert Firth
Referee: Ramon Melcon
December 20. 1931 - 12:00 - Mendizorrotza - Vitoria-Gasteiz
Deportivo Alaves - Real Sociedad 1:2 (0:2)
0:1 Insausti 36'
0:2 Chivero 41'
1:2 Lecue (pen.) 89'
Deportivo Alaves: Garay (45' Urreta), Arana, Deva, Trillo, Paco, Urquirri, Antero, Lecue, Fede, Ibarraran, Juanito
Real Sociedad: Beristain, Perez, Arana, Ayestaran, Bienzobas, Amadeo, Marculeta, Insausti, Chivero, Garmendia, Cholin. Coach: Harry Lowe
Referee: Luis Sanchis Orduna
December 20. 1931 - 12:00 - RCDE Stadium - Barcelona
RCD Espanyol - FC Barcelona 0:3 (0:0)
0:1 Guiburu 53'
0:2 Ramon Pera 68'
0:3 Samitier 75'
RCD Espanyol: Florenza, Moline, Layola, Ricardo Saprissa, Pausas, Sole, Cristia, Besoli, Juve, Prat, Edelmiro. Coach: ?
FC Barcelona: Nogues, Alcoriza, Arnau Pericas, Salo, Castillo, Goiburu, Pedrol, Arocha, Ramon Pera, Samitier, Piera. Coach: Jack Greenwell
Referee: Jose Llovera Mas
December 20. 1931 - 12:00 - Stadium Gal - Irun
Real Union Club - Athletic Bilbao 1:5 (0:2)
0:1 Guillermo Gorostiza 21'
0:2 Bata 39'
0:3 Guillermo Gorostiza 54'
0:4 Bata 62'
1:4 Julio Antonio Elicegui 70'
1:5 Jose Iraragorri 80'
Real Union Club: Severiano Cenzano Oteya, Jaime Mancisidor, Jose Manuel Alza, Ignacio Echezarreta Camino, Gamborena, Anastasio Maya, Pedro Regueiro, Francisco Amunarriz, Julio Antonio Elicegui, Rene Petit, Manuel Sagarzazu. Coach: ?
Athletic Bilbao: Gregorio Blasco, Juan Jose Urquizu, Javier Moronati Perez, Jose Muguerza, Roberto, Carlos Petrenas, Guillermo Gorostiza, Chirri II, Bata, Jose Iraragorri, Lafuente. Coach: Fred Pentland
Referee: Pedro Escartin