| Saturday 11th December 1971 | |||
| Barnet | 1-4 | Torquay United | |
| Barnsley | 0-0 | Chesterfield | |
| Blyth Spartans | 1-0 | Stockport County | |
| Boston United | 2-1 | Hartlepool United | |
| Bournemouth | 2-0 | Southend United | |
| Brighton and Hove A | 1-1 | Walsall | |
| Bristol Rovers | 3-0 | Cambridge United | |
| Hereford United | 0-0 | Northampton Town | |
| Mansfield Town | 2-2 | Tranmere Rovers | |
| Peterborough United | 4-0 | Enfield | |
| Port Vale | 1-0 | Darlington | |
| Reading | 1-0 | Aldershot | |
| Romford (old) | 0-1 | Gillingham | |
| Rossendale United | 1-4 | Bolton Wanderers | (n) |
| Rotherham United | 1-1 | York City | |
| Shrewsbury Town | 2-1 | Guildford City | |
| South Shields (old) | 1-3 | Notts County | |
| Swansea City | 0-0 | Exeter City | |
| Workington | 1-3 | Bury | |
| Wrexham | 4-0 | Wigan Athletic | |
| Monday 13th December 1971 | |||
| Replay | |||
| York City | 2-3 | Rotherham United | aet |
| Tuesday 14th December 1971 | |||
| Replay | |||
| Northampton Town | 2-2 | Hereford United | aet |
| Walsall | 2-1 | Brighton and Hove A | |
| Wednesday 15th December 1971 | |||
| Replay | |||
| Chesterfield | 1-0 | Barnsley | |
| Exeter City | 0-1 | Swansea City | |
| Tranmere Rovers | 4-2 | Mansfield Town | |
| Monday 20th December 1971 | |||
| 2nd Replay | |||
| Hereford United | 2-1 | Northampton Town | (n) aet |
