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| J | Local | Resultado | Visitante |
| 1 | Sevilla At. | 1-1 | Tenerife
| | 2 | Tenerife | 2-0 | Cádiz
| | 3 | Granada 74 | 4-1 | Tenerife
| | 4 | Tenerife | 0-1 | Hércules
| | 5 | Tenerife | 2-1 | Salamanca
| | 6 | Alavés | 0-0 | Tenerife
| | 7 | Tenerife | 0-0 | Córdoba
| | 8 | Castellón | 1-1 | Tenerife
| | 9 | Tenerife | 4-2 | Eibar
| | 10 | Poli Ejido | 1-1 | Tenerife
| | 11 | Tenerife | 2-2 | Las Palmas
| | 12 | Elche | 3-1 | Tenerife
| | 13 | Tenerife | 3-1 | Xerez
| | 14 | Albacete | 0-0 | Tenerife
| | 15 | Tenerife | 0-2 | Numancia
| | 16 | Sporting | 0-1 | Tenerife
| | 17 | Tenerife | 2-1 | Racing Ferrol
| | 18 | Real Sociedad | 2-1 | Tenerife
| | 19 | Tenerife | 3-2 | Celta
| | 20 | Gimnástic | 1-1 | Tenerife
| | 21 | Tenerife | 1-1 | Málaga
| | 22 | Tenerife | 1-1 | Sevilla At.
| | 23 | Cádiz | 0-0 | Tenerife
| | 24 | Tenerife | 2-0 | Granada 74
| | 25 | Hércules | 2-1 | Tenerife
| | 26 | Salamanca | 1-0 | Tenerife
| | 27 | Tenerife | 1-0 | Alavés
| | 28 | Córdoba | 2-2 | Tenerife
| | 29 | Tenerife | 2-1 | Castellón
| | 30 | Eibar | 4-0 | Tenerife
| | 31 | Tenerife | 30/03/2008
| Poli Ejido
| | 32 | Las Palmas | 1-1 | Tenerife
| | 33 | Tenerife | 1-1 | Elche
| | 34 | Xerez | 2-1 | Tenerife
| | 35 | Tenerife | 2-2 | Albacete
| | 36 | Numancia | 04/05/2008
| Tenerife
| | 37 | Tenerife | 11/05/2008
| Sporting
| | 38 | Racing Ferrol | 18/05/2008
| Tenerife
| | 39 | Tenerife | 1-2 | Real Sociedad
| | 40 | Celta | 2-2 | Tenerife
| | 41 | Tenerife | 08/06/2008
| Gimnástic
| | 42 | Málaga | 15/06/2008
| Tenerife |
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Clasificacion |
10 | Hércules | 51
| 11 | Salamanca | 50
| 12 | Gimnástic | 49
| 13 | Tenerife | 49
| 14 | Eibar | 49
| 15 | R. Ferrol | 46
| 16 | Córdoba | 46
| 17 | Cádiz | 46
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