Four first division teams were eliminated by second division opposition in the second round of the Spanish cup, played over two legs. The biggest surprise was the elimination of Valladolid against the Irun based team Real Unión from division 2B. Labiano scored in both legs to put them through to a third round tie against fellow Basques Alavés. Valladolid's manager Manzano is very close to losing his job after bad results in the league, and this did not help. Another struggling manager Marcos Alonso of Sevilla also did his cause no good as his side were knocked out by Osasuna. Playing in Córdoba after their ground was closed for one match for bad crowd behaviour, the first division's bottom side put up a very poor performance, despite another brilliant goal by Tsartas. The Pamplona based side's Polish forward Trzeciak scored the winner. Javier Clemente paid the price for leaving key players out of his Real Sociedad side as they were surprised by Logroñes. The team from La Rioja wine growing capital Logroño celebrated their well won victory after a goal by Aranalde, but it may be to no avail if the club is wound up in the next few days. The other first division side to lose was newly promoted Numancia, who lost to a controversial last minute goal from Compostela's Pignol. Numancia's protests that the ball had not fully crossed the line were waved away by the referee, and Compostela go through.

The draw for the third round produced three all first division ties: Athletic Bilbao will play Rayo Vallecano, Zaragoza were drawn against Racing Santander, and Deportivo de La Coruña meet Málaga in a duel between top scorers Milosevic and Salva. Struggling minnows Polideportivo (Poli to their friends) Almería couldn't believe their luck when they were paired with FC Barcelona. The club has not been able to pay their wages in the last two months and was in danger of going bankrupt. Their players said that this was better than winning the Christmas lottery, and hope that a sponsor can now be found to back them. To put figures into perspective, the new salary of Barça's manager Louis Van Gaal alone is seven times higher than Poli Almería's annual income.