| Jornada 1 | 26-08-2007 | RAC.FERROL | 1 | EIBAR | 1 |
| Jornada 2 | 02-09-2007 | EIBAR | 0 | REAL SOCIEDAD | 1 |
| Jornada 3 | 09-09-2007 | CELTA | 0 | EIBAR | 1 |
| Jornada 4 | 16-09-2007 | EIBAR | 2 | GIMNASTIC | 0 |
| Jornada 5 | 23-09-2007 | MALAGA | 1 | EIBAR | 0 |
| Jornada 6 | 30-09-2007 | EIBAR | 0 | SEVILLA B | 1 |
| Jornada 7 | 07-10-2007 | CADIZ | 1 | EIBAR | 2 |
| Jornada 8 | 14-10-2007 | EIBAR | 2 | GRANADA74 | 0 |
| Jornada 9 | 21-10-2007 | TENERIFE | 4 | EIBAR | 2 |
| Jornada 10 | 28-10-2007 | EIBAR | 2 | SALAMANCA | 2 |
| Jornada 11 | 04-11-2007 | ALAVES | 1 | EIBAR | 0 |
| Jornada 12 | 11-11-2007 | EIBAR | 2 | CORDOBA | 1 |
| Jornada 13 | 18-11-2007 | CASTELLON | 0 | EIBAR | 0 |
| Jornada 14 | 25-11-2007 | EIBAR | 0 | HERCULES | 3 |
| Jornada 15 | 02-12-2007 | EIBAR | 1 | POLI.EJIDO | 0 |
| Jornada 16 | 09-12-2007 | LAS PALMAS | 1 | EIBAR | 0 |
| Jornada 17 | 16-12-2007 | EIBAR | 2 | ELCHE | 1 |
| Jornada 18 | 23-12-2007 | XEREZ | 3 | EIBAR | 3 |
| Jornada 19 | 06-01-2008 | EIBAR | 1 | ALBACETE | 0 |
| Jornada 20 | 13-01-2008 | NUMANCIA | 1 | EIBAR | 1 |
| Jornada 21 | 20-01-2008 | EIBAR | 0 | SPORTING GIJON | 3 |
| Jornada 22 | 27-01-2008 | EIBAR | 1 | RAC.FERROL | 3 |
| Jornada 23 | 03-02-2008 | REAL SOCIEDAD | 1 | EIBAR | 1 |
| Jornada 24 | 10-02-2008 | EIBAR | 2 | CELTA | 1 |
| Jornada 25 | 17-02-2008 | GIMNASTIC | 2 | EIBAR | 1 |
| Jornada 26 | 24-02-2008 | EIBAR | 1 | MALAGA | 1 |
| Jornada 27 | 02-03-2008 | SEVILLA B | 2 | EIBAR | 0 |
| Jornada 28 | 09-03-2008 | EIBAR | 1 | CADIZ | 0 |
| Jornada 29 | 16-03-2008 | GRANADA74 | 1 | EIBAR | 0 |
| Jornada 30 | 23-03-2008 | EIBAR | 4 | TENERIFE | 0 |
| Jornada 31 | 30-03-2008 | SALAMANCA | 1 | EIBAR | 0 |
| Jornada 32 | 06-04-2008 | EIBAR | 2 | ALAVES | 0 |
| Jornada 33 | 13-04-2008 | CORDOBA | 0 | EIBAR | 1 |
| Jornada 34 | 20-04-2008 | EIBAR | 1 | CASTELLON | 2 |
| Jornada 35 | 27-04-2008 | HERCULES | 5 | EIBAR | 1 |
| Jornada 36 | 04-05-2008 | POLI.EJIDO | 1 | EIBAR | 0 |
| Jornada 37 | 11-05-2008 | EIBAR | 2 | LAS PALMAS | 2 |
| Jornada 38 | 18-05-2008 | ELCHE | 1 | EIBAR | 1 |
| Jornada 39 | 25-05-2008 | EIBAR | 0 | XEREZ | 0 |
| Jornada 40 | 01-06-2008 | ALBACETE | 1 | EIBAR | 0 |
| Jornada 41 | 08-06-2008 | EIBAR | 1 | NUMANCIA | 0 |
| Jornada 42 | 15-06-2008 | SPORTING GIJON | 2 | EIBAR | 0 |