*Nacional (URU) 4-2 Club Necaxa
| 11.05.2007 | Club Necaxa | 0-1 | Nacional (URU) | |
| 04.05.2007 | Nacional (URU) | 3-2 | Club Necaxa | |
*Club América 4-2 Colo Colo
| 09.05.2007 | Colo Colo | 2-1 | Club América | |
| 03.05.2007 | Club América | 3-0 | Colo Colo | |
*Cúcuta Deportivo 5-3 Deportivo Toluca
| 09.05.2007 | Deportivo Toluca | 2-0 | Cúcuta Deportivo | |
| 04.05.2007 | Cúcuta Deportivo | 5-1 | Deportivo Toluca | |
*Defensor Sporting 3-2 Flamengo/RJ
| 10.05.2007 | Flamengo/RJ | 2-0 | Defensor Sporting | |
| 03.05.2007 | Defensor Sporting | 3-0 | Flamengo/RJ | |
São Paulo/SP 1-2 Grêmio/RS *
| 10.05.2007 | Grêmio/RS | 2-0 | São Paulo/SP | |
| 03.05.2007 | São Paulo/SP | 1-0 | Grêmio/RS | |
Paraná/PR 2-3 Club Libertad *
| 11.05.2007 | Club Libertad | 1-1 | Paraná/PR | |
| 04.05.2007 | Paraná/PR | 1-2 | Club Libertad | |
Caracas FC 4-5 Santos/SP *
| 10.05.2007 | Santos/SP | 3-2 | Caracas FC | |
| 02.05.2007 | Caracas FC | 2-2 | Santos/SP | |
*Boca Juniors 4-3 Vélez Sársfield
| 10.05.2007 | Vélez Sársfield | 3-1 | Boca Juniors | |
| 03.05.2007 | Boca Juniors | 3-0 | Vélez Sársfield | |