Segunda División 1939-40
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| Pts. | PJ | PG | PE | PP | GF | GC | TA | TR | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 |  | Cádiz | 23 | 14 | 11 | 1 | 2 | 40 | 15 | 0 | 3 | |
| 2 |  | Recreativo Granada | 22 | 14 | 9 | 4 | 1 | 36 | 16 | 0 | 3 | |
| 3 |  | Malacitano | 20 | 14 | 9 | 2 | 3 | 36 | 19 | 0 | 1 | |
4 |  | Racing FC | 14 | 14 | 6 | 2 | 6 | 31 | 35 | 0 | 2 | |
5 |  | Xerez FC | 14 | 14 | 5 | 4 | 5 | 21 | 23 | 0 | 1 | |
 | 6 |  | Onuba | 9 | 14 | 3 | 3 | 8 | 29 | 43 | 0 | 0 |
| 7 |  | Ceuta Sport Club | 9 | 14 | 4 | 1 | 9 | 19 | 33 | 0 | 1 |
| 8 |  | EHA de Tánger | 1 | 14 | 0 | 1 | 13 | 15 | 43 | 0 | 2 |
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