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| I | Marsella | - | Górnik Zabrze | 2:1 (1:1) | ||
| V | Górnik Zabrze | - | Marsella | 1:1 (1:0) | ||
| I: 15.09.1971 | V: 29.09.1971 | Campeones: Marsella | ||||
| I | SSW Innsbruck | - | Benfica | 0:4 (0:2) | ||
| V | Benfica | - | SSW Innsbruck | 3:1 (1:0) | ||
| I: 15.09.1971 | V: 29.09.1971 22:45 | Campeones: Benfica | ||||
| I | Dinamo Bucureşti | - | TJ Spartak TAZ Trnava | 0:0 (0:0) | ||
| V | TJ Spartak TAZ Trnava | - | Dinamo Bucureşti | 2:2 (1:0) | ||
| I: 15.09.1971 15:00 | V: 29.09.1971 15:15 | Campeones: Dinamo Bucureşti | ||||
| I | CSKA Sofia | - | FK Partizani | 3:0 (2:0) | ||
| V | FK Partizani | - | CSKA Sofia | 0:1 (0:0) | ||
| I: 15.09.1971 15:30 | V: 29.09.1971 15:30 | Campeones: CSKA Sofia | ||||
| I | FC Reipas Lahti (old) | - | Grasshopper Club Zürich | 1:1 (0:0) | ||
| V | Grasshopper Club Zürich | - | FC Reipas Lahti (old) | 8:0 (4:0) | ||
| I: 15.09.1971 18:00 | V: 29.09.1971 20:15 | Campeones: Grasshopper Club Zürich | ||||
| I | Cork Hibernians | - | Bor. Mönchengladbach | 0:5 (0:5) | ||
| V | Bor. Mönchengladbach | - | Cork Hibernians | 2:1 (0:1) | ||
| I: 15.09.1971 18:30 | V: 29.09.1971 20:00 | Campeones: Bor. Mönchengladbach | ||||
| I | Galatasaray | - | CSKA Moscú | 1:1 (0:1) | ||
| V | CSKA Moscú | - | Galatasaray | 3:0 (1:0) | ||
| I: 15.09.1971 19:00 | V: 29.09.1971 17:30 | Campeones: CSKA Moscú | ||||
| I | Strømsgodset IF | - | Arsenal | 1:3 (0:2) | ||
| V | Arsenal | - | Strømsgodset IF | 4:0 (2:0) | ||
| I: 15.09.1971 19:00 | V: 29.09.1971 20:30 | Campeones: Arsenal | ||||
| I | B 1903 København | - | Celtic FC | 2:1 (2:1) | ||
| V | Celtic FC | - | B 1903 København | 3:0 (1:0) | ||
| I: 15.09.1971 19:30 | V: 29.09.1971 21:00 | Campeones: Celtic FC | ||||
| I | Standard Liège | - | Linfield FC | 2:0 (1:0) | ||
| V | Linfield FC | - | Standard Liège | 2:3 (0:1) | ||
| I: 15.09.1971 20:00 | V: 29.09.1971 18:45 | Campeones: Standard Liège | ||||
| I | Újpesti Dózsa SC | - | Malmoe | 4:0 (3:0) | ||
| V | Malmoe | - | Újpesti Dózsa SC | 1:0 (1:0) | ||
| I: 15.09.1971 20:00 | V: 29.09.1971 19:00 | Campeones: Újpesti Dózsa SC | ||||
| I | AFC Ajax | - | Dynamo Dresden | 2:0 (2:0) | ||
| V | Dynamo Dresden | - | AFC Ajax | 0:0 (0:0) | ||
| I: 15.09.1971 20:15 | V: 29.09.1971 19:30 | Campeones: AFC Ajax | ||||
| I | Feijenoord | - | Olympiacos Nikosia | 8:0 (4:0) | ||
| V | Olympiacos Nikosia | - | Feijenoord | 0:9 (0:5) | ||
| I: 15.09.1971 20:30 | V: 22.09.1971 21:30 | Campeones: Feijenoord | ||||
| I | Inter | - | AEK Athen | 4:1 (3:1) | ||
| V | AEK Athen | - | Inter | 3:2 (2:1) | ||
| I: 15.09.1971 21:25 | V: 29.09.1971 21:00 | Campeones: Inter | ||||
| I | Valencia | - | Hajduk Split | 0:0 (0:0) | ||
| V | Hajduk Split | - | Valencia | 1:1 (1:0) | ||
| I: 15.09.1971 22:30 | V: 29.09.1971 18:00 | Campeones: Valencia | ||||
| I | ÍA Akranes | - | Sliema Wanderers | 0:4 (0:1) | ||
| V | Sliema Wanderers | - | ÍA Akranes | 0:0 (0:0) | ||
| I: 26.09.1971 15:30 | V: 29.09.1971 14:45 | Campeones: Sliema Wanderers | ||||
