| 16 Jan 26 | r32  | RangersRangers | 5 - 0 | Annan AthleticAnnan Athleti |
| 17 Jan 26 | r32  | Dunfermline AthleticDunfermline A | 1 - 0 | HibernianHibernian |
| 17 Jan 26 | r32 | AirdrieoniansAirdrieonians | 2 - 2 | ArbroathArbroath |
| 17 Jan 26 | r32 | Ayr UnitedAyr United | 2 - 0 | Dundee UnitedDundee United |
| 17 Jan 26 | r32 | Camelon Juniors F.C.Camelon Junio | 1 - 3 | Elgin CityElgin City |
| 17 Jan 26 | r32 | Kelty HeartsKelty Hearts | 1 - 1 | Cove RangersCove Rangers |
| 17 Jan 26 | r32 | KilmarnockKilmarnock | 1 - 2 | DundeeDundee |
| 17 Jan 26 | r32 | LivingstonLivingston | 1 - 1 | St MirrenSt Mirren |
| 17 Jan 26 | r32 | MotherwellMotherwell | 1 - 0 | Ross CountyRoss County |
| 17 Jan 26 | r32 | Partick ThistlePartick Thist | 3 - 1 | MontroseMontrose |
| 17 Jan 26 | r32 | StenhousemuirStenhousemuir | 4 - 0 | Greenock MortonGreenock Mort |
| 17 Jan 26 | r32 | The SpartansThe Spartans | 0 - 0 | Inverness Caledonian ThisInverness Cal |
| 17 Jan 26 | r32 | Dundee UnitedDundee United | 2 - 0 | Ayr UnitedAyr United |
| 17 Jan 26 | r32 | Heart of MidlothianHeart of Midl | 1 - 1 | FalkirkFalkirk |
| 18 Jan 26 | r32 | AberdeenAberdeen | 1 - 0 | Raith RoversRaith Rovers |
| 18 Jan 26 | r32 | Auchinleck TalbotAuchinleck Ta | 0 - 2 | CelticCeltic |
| 20 Jan 26 | r32 | StranraerStranraer | 1 - 1 | Queen's ParkQueen's Park |
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