December 27. 1931 - 12:00 - San Mames - Bilbao
Athletic Bilbao - FC Barcelona 3:0
1:0 Gorostiza 11'
2:0 Roberto 53'
3:0 Gorostiza 75'
Athletic Bilbao: Blasco, Urquizu, Muguerza, Moronati, Roberto, Petrenas, Chirri, Lafuente, Iraragorri, Gorostiza, Bata. Coach: Jose Steimborn Ludeuvik
FC Barcelona: Nogues, Alcoriza, Arnau Pericas, Zabalo, Castillo, Goiburu, Pedrol, Arocha, Ramon Pera, Cambra, Piera. Coach: Jack Greenwell
Referee: Jose Steimborn Ludeuvik
December 27. 1931 - 12:00 - Reale Arena - San Sebastian
Real Sociedad - Valencia CF 7:1 (6:1)
1:0 Bienzobas 8'
2:0 Cholin 17'
3:0 Bienzobas 24'
3:1 Navarro 27'
4:1 Cholin 31'
5:1 Chivero 36'
6:1 Bienzobas 42'
7:1 Garmendia 71'
Real Sociedad: Beristain, Perez, Arana, Aystaran, Bienzobas, Amadeo, Marculeta, Insausti, Chivero, Garmendia, Cholin. Coach: Harry Lowe
Valencia CF: Nebot, Pasarin, Torregaray, Conde, Molina Soler, Abdon, Vilanova, Sanchez Pla, Costa Font, Navarro, Torredeflot. Coach: ?
Referee: Alejandro Quintana
December 27. 1931 - 12:00 - RCDE Stadium - Barcelona
RCD Espanyol - Arenas Club 4:2 (1:1)
1:0 Besoli 30'
1:1 Menchaca 35'
2:1 Besoli 50'
2:2 Calero 58'
3:2 Juve 75'
4:2 Edelmiro 80'
RCD Espanyol: Florenza, Pausas, Moline, Layola, Ricardo Saprissa, Cristia, Besoli, Edelmiro, Juve, Prat, Bosch. Coach: ?
Arenas Club: Zarraonaindia, Arrieta Llona, Llantada, Garcia Lopez, Gerardo Bilbao, Emilin Alonso, Menchaca, Calero, Saro, Fernandez, Cilaurren. Coach: Istvan Platko
Referee: Arturo Lopez Espinosa
December 27. 1931 - 12:00 - Estadio de Chamartin - Madrid
Real Madrid - Deportivo Alaves 5:0 (3:0)
1:0 Hilario 5'
2:0 Ramon Triana 32'
3:0 Luis Regueiro 42'
4:0 Jaime Lazcano 84'
5:0 Jaime Lazcano 89'
Real Madrid: Ricardo Zamora, Ciriaco Prats, Jacinto Quicoces, Manuel Ateca, Hilario, Leoncito, Eugenio, Jaime Lazcano, Luis Regueiro, Ramon Triana. Coach: Lippo Hertzka
Deportivo Alaves: Jose Arana, Deva, Jose Aramburu, Antero Gonzalez de Audicana, Simon Lecue, Paco, Luis Urquiri, Victor Olano Urrutia, Juan Echeverria Cubian, Fede, Ramon Urreta Uriarte. Coach: Ramon Encinas
Referee: Santiago Insausti
December 27. 1931 - 12:00 - El Sardinero - Santander
Racing Santander - Real Union Club 2:2 (2:0)
1:0 Oscar Rodriguez Lopez 23'
2:0 Enrique Larrinaga Esnal 34'
2:1 Francisco Amunarriz 63'
2:2 Julio Antonio Elicegui 75'
Racing Santander: Cristobal Sola, Pedro Mendaro Sanudo, Fernando Ceballos Saez, Justo Larranaga Aldazabal, Fernando Garcia Lorenzo, Enrique Larrinaga Esnal, Jose Antonio Loredo Alvarez, Rufina Fernandez de Larrinoa Magunaurrecoechea, Francisco Goenechea Aguirrebengoa, Oscar Rodriguez Lopez, Santi Zubieta. Coach: Robert Firth
Real Union Club: Antonio Emery, Leandro Goyenechea Artia, Jaime Mancisidor, Gamborena, Anastasio Maya, Pedro Regueiro, Jesus Sotes, Francisco Amunarriz, Julio Antonio Elicegui, Manuel Sagarzazu, Laburdete. Coach: ?
Referee: Antonio Adrados Martin