Additions
| from | Name | Pos | Team | Team | ||
|---|---|---|---|---|---|---|
| 05/2007 |  | Irureta | GK |  | SD Eibar B | SD Eibar B |
| 01/2007 | | Zigor | GK |  | Écija Balompié | Écija |
| 01/2007 | | Urzelai | DF |  | UD Vecindario | UD Vecindario |
| 07/2006 |  | Ximun Duhour | GK |  | Real Sociedad B | Real Sociedad B |
| 07/2006 | | Trevi | GK |  | Rayo Cantabria | Rayo Cantabria |
| 07/2006 | | Etxabe | DF |  | Xerez CD | Xerez |
| 07/2006 | | Etxaniz | DF | | SD Eibar B | SD Eibar B |
| 07/2006 | | Gurrutxaga | DF |  | Real Jaén | Jaén |
| 07/2006 | | Altuna | MF |  | Barakaldo CF | Barakaldo CF |
| 07/2006 | | Eizaguirre | MF |  | Real Unión | Real Unión |
| 07/2006 | | Eneko Romo | MF |  | Lleida CF | Lleida |
| 07/2006 | | Lombraña | MF | | Real Unión | Real Unión |
| 07/2006 | | Rubén García | MF |  | Racing Santander | Racing |
| 07/2006 | | Codina | FW |  | Gimnàstic de Tarragona | Nàstic |
| 07/2006 | | Josu | FW |  | SCD Durango | Durango |
| 07/2006 | | Oskitz | FW |  | Real Sociedad | Real Sociedad |
| 07/2006 | | Rebollo | FW |  | CD Leganés | Leganés |
| 07/2006 | | Manix Mandiola | MA | | Real Unión | Real Unión |
Departures
| from | Name | Pos | Team | Team | ||
|---|---|---|---|---|---|---|
| 01/2007 | | Oskitz | FW |  | CD Eldense | Eldense |
| 07/2006 | | Rubén Falcón | GK |  | SD Huesca | Huesca |
| 07/2006 | | Zubikarai | GK | | Real Sociedad B | Real Sociedad B |
| 07/2006 | | Castiñeiras | DF |  | CD Tenerife | Tenerife |
| 07/2006 | | César Caneda | DF |  | Cádiz CF | Cádiz |
| 07/2006 | | Jon Moya | DF | | Barakaldo CF | Barakaldo CF |
| 07/2006 | | Mairata | DF |  | UD Almería | Almería |
| 07/2006 | | Nené | DF |  | Granada CF | Granada CF |
| 07/2006 | | Azkoitia | MF |  | Alicante CF | Alicante CF |
| 07/2006 | | Borrell | MF |  | UE Sant Andreu | UE Sant Andreu |
| 07/2006 | | Manolo | MF |  | CD Villanueva | CD Villanueva |
| 07/2006 | | Markel Bergara | MF | | UD Vecindario | UD Vecindario |
| 07/2006 | | Rafa | MF |  | Real Valladolid | Valladolid |
| 07/2006 | | Solabarrieta | MF |  | Atlético Madrid B | Atlético B |
| 07/2006 | | Susaeta | MF |  | UD Salamanca | Salamanca |
| 07/2006 | | Arriaga | FW |  | UD Las Palmas | UD Las Palmas |
| 07/2006 | | Domínguez | FW | | Real Unión | Real Unión |
| 07/2006 | | Gorka Brit | FW |  | CD Numancia | Numancia |
| 07/2006 | | Julen Gonzalo | FW |  | Amurrio Club | Amurrio Club |
| 07/2006 |  | Iván Pailós | FW |  | Juventud de Las Piedras | Juventud |