The ten winners of those ties were joined in the second round by the 22 eircom League of Ireland clubs.
The draw took place on Thursday, 31 May 2007 and was made by Emma Byrne and Paddy McCaul, and televised live on RTÉ One.
The draw took place on Thursday, 5 July 2007 and was made by David Flood and Steve Staunton, and televised live on RTÉ One.
The draw took place on Monday, 27 August 2007 and was made by David Flood and Ronnie Whelan, and televised live on RTÉ One.
The draw took place on Wednesday, 10 October, and was made by Paddy McCaul and Kevin MacDonald and was televised live on RTÉ One.