26.02.2007
Gruppe 1
El Nacional [1 - 2] CF America 1-0 V. Benitez 1-1 Santiago Fernandez 1-2 German Villa
Libertad [1 - 0] FC Banfield 1-0 Cristian Miguel Riveros
| CF América | 1 | 1 | 0 | 0 | 2 | 1 | 1 | 3 |
| Libertad | 1 | 1 | 0 | 0 | 1 | 0 | 1 | 3 |
| El Nacional | 1 | 0 | 0 | 1 | 1 | 2 | -1 | 0 |
| CA Banfield | 1 | 0 | 0 | 1 | 0 | 1 | -1 | 0 |
Gruppe 2
Alianza Lima [1 - 2] Necaxa 0-1 Moreno 0-2 Salgueiro 1-2 Liguera
| Necaxa | 1 | 1 | 0 | 0 | 2 | 1 | 1 | 3 |
| Audax Italiano | 1 | 0 | 1 | 0 | 0 | 0 | 0 | 1 |
| São Paulo FC | 1 | 0 | 1 | 0 | 0 | 0 | 0 | 1 |
| Alianza Lima | 1 | 0 | 0 | 1 | 1 | 2 | -1 | 0 |
Gruppe 4
Nacional Montevideo [3 - 1] Internacional Porto Alegre 0-1 Emilio Martin Hidalgo 1-1 Alexis Viera 2-1 Javier Delgado 3-1 Jorge Martinez
| Nacional | 1 | 1 | 0 | 0 | 3 | 1 | 2 | 3 |
| Vélez Sarsfield | 1 | 1 | 0 | 0 | 1 | 0 | 1 | 3 |
| Emelec | 1 | 0 | 0 | 1 | 0 | 1 | -1 | 0 |
| Internacional | 1 | 0 | 0 | 1 | 1 | 3 | -2 | 0 |
Gruppe 5
Parana Clube [2 - 0] Real Potosi 1-0 Dinelson 2-0 Daniel Marques
Flamengo [3 - 1] Maracaibo 1-0 Renato 2-0 Souza 3-0 Obina 3-1 Arismendi
| Paraná | 2 | 2 | 0 | 0 | 6 | 2 | 4 | 6 |
| Flamengo | 2 | 1 | 1 | 0 | 5 | 3 | 2 | 4 |
| Bamin Real Potosí | 2 | 0 | 1 | 1 | 2 | 4 | -2 | 1 |
| UA Maracaibo | 2 | 0 | 0 | 2 | 3 | 7 | -4 | 0 |
Gruppe 7
Cienciano [1 - 2] Toluca 1-0 Hernandez 1-1 de la Torre 1-2 Velasco
| CD Toluca | 1 | 1 | 0 | 0 | 2 | 1 | 1 | 3 |
| Boca Juniors | 1 | 0 | 1 | 0 | 0 | 0 | 0 | 1 |
| Bolívar | 1 | 0 | 1 | 0 | 0 | 0 | 0 | 1 |
| Cienciano | 1 | 0 | 0 | 1 | 1 | 2 | -1 | 0 |
Gruppe 8
Deportivo Pasto [0 - 1] FC Santos 0-1 Claudio Andrés Maldonado
| Defensor Sporting | 1 | 1 | 0 | 0 | 3 | 0 | 3 | 3 |
| Santos FC | 1 | 1 | 0 | 0 | 1 | 0 | 1 | 3 |
| Deportivo Pasto | 1 | 0 | 0 | 1 | 0 | 1 | -1 | 0 |
| Gimnasia y E. LP | 1 | 0 | 0 | 1 | 0 | 3 | -3 | 0 |