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| Saturday 5 January 2008 | |||
| Division One | |||
| Abbey Hey | 0-1 | Newcastle Town | HT 0-1 |
| Mills 21 | Att 40 | ||
| Bacup Borough | P-P | Atherton Collieries | |
| Waterlogged Pitch | |||
| Colne | 5-4 | Congleton Town | HT 3-2 |
| Cooper 14 - Garbutt 21, 89 | Hurst 20 - Johnson 38 | Att 81 | |
| Crockett 33 - Rosser 64 (Pen) | Haddrell 78 - Own Goal 85 | ||
| Flixton | 1-0 | Formby | HT 1-0 |
| Brickell 14 | Att 50 | ||
| Glossop North End | 1-0 | Winsford United | HT 0-0 |
| Young 85 (Pen) | Att 153 | ||
| Maine Road | 0-2 | Trafford | HT 0-2 |
| Lundy 11 | Att 160 | ||
| Barlow 37 | |||
| Nelson | 5-1 | Atherton LR | HT 2-1 |
| Smith 26, 89 | Callaghan 22 | Att 65 | |
| O'Neill 38 (Pen) - Cross 47, 61 | |||
| Silsden AFC | 5-0 | St Helens Town | HT 3-0 |
| Holmes 12 - Bland 32 | Att 132 | ||
| Reilley 45 - Bentham 70 | |||
| King 75 | |||
| Squires Gate | 0-1 | Salford City | HT 0-0 |
| Turner 64 | Att 105 | ||
| Division Two | |||
| Ashton Town | P-P | New Mills | |
| Waterlogged Pitch | |||
| Cheadle Town | 1-2 | Blackpool Mechanics | HT 1-0 |
| Martin 27 | Hoogerwerf 66 | Att 52 | |
| Cowell 88 | |||
| Darwen | 1-1 | Daisy Hill | HT 0-0 |
| Stephenson 65 | Irvine 62 | Att 45 | |
| Eccleshall | 0-1 | Padiham | HT 0-1 |
| Braine 44 (Pen) | Att 55 | ||
| Holker Old Boys | 2-1 | Chadderton | HT 0-1 |
| Southward 78 | Billington 38 (Pen) | Att 37 | |
| Squirrell 81 | |||
| Kirkham & Wesham | 2-0 | Ashton Athletic | HT 1-0 |
| Sheppard 28 | Att 105 | ||
| Wane 55 | |||
| Leek CSOB | 2-1 | Stone Dominoes | HT 2-1 |
| Rutter 27 | Brown 30 | Att 85 | |
| Johnson 31 | |||
| Oldham Town | 2-2 | Bootle | HT 1-2 |
| Landregan 26 (Pen) | O'Connor 10 | Att 45 | |
| McGill 59 | Rainford 44 | ||
| Reserves Division | |||
| Ashton Athletic | P-P | Cheadle Town | |
| Waterlogged Pitch | |||
| Atherton LR | P-P | Flixton | |
| Waterlogged Pitch | |||
| Blackpool Mechanics | 1-2 | Ashton Town | HT 0-2 |
| Bootle | 2-0 | Oldham Town | HT 0-0 |
| Chadderton | P-P | Colne | |
| Waterlogged Pitch | |||
| Daisy Hill | P-P | Kirkham & Wesham | |
| Waterlogged Pitch | |||
| New Mills | 7-3 | Nelson | HT 2-1 |
| Padiham | 2-4 | Glossop North End | HT 0-3 |