River Plate 2-3 Atlético/PR *
| 13.10.2006 | Atlético/PR | 2-2 | River Plate | |
| 28.09.2006 | River Plate | 0-1 | Atlético/PR | |
*Nacional (URU) 3-3 Boca Juniors
| 13.10.2006 | Boca Juniors | 2-1 | Nacional (URU) | |
| 29.09.2006 | Nacional (URU) | 2-1 | Boca Juniors | |
LD Alajuelense 2-11 Colo Colo *
| 11.10.2006 | Colo Colo | 7-2 | LD Alajuelense | |
| 05.10.2006 | LD Alajuelense | 0-4 | Colo Colo | |
Corinthians/SP 2-4 CA Lanús *
| 12.10.2006 | CA Lanús | 4-2 | Corinthians/SP | |
| 28.09.2006 | Corinthians/SP | 0-0 | CA Lanús | |
Deportes Tolima 3-6 Pachuca CF *
| 11.10.2006 | Pachuca CF | 5-1 | Deportes Tolima | |
| 27.09.2006 | Deportes Tolima | 2-1 | Pachuca CF | |
*Deportivo Toluca 3-0 El Nacional Quito
| 10.10.2006 | El Nacional Quito | 0-2 | Deportivo Toluca | |
| 27.09.2006 | Deportivo Toluca | 1-0 | El Nacional Quito | |
Fluminense/RJ 1-3 Gimnasia La Plata *
| 12.10.2006 | Gimnasia La Plata | 2-0 | Fluminense/RJ | |
| 29.09.2006 | Fluminense/RJ | 1-1 | Gimnasia La Plata | |
*San Lorenzo 3-1 Santos/SP
| 12.10.2006 | Santos/SP | 1-0 | San Lorenzo | |
| 28.09.2006 | San Lorenzo | 3-0 | Santos/SP | |