The second round of 2026 FIFA World Cup AFC qualification, which also served as the second round of 2027 AFC Asian Cup qualification, began on 16 November 2023 and was completed on 11 June 2024.

[1][2] A total of 36 teams were drawn into nine groups of four to play home-and-away round-robin matches.

[3] The winners and runners-up of each group advanced to the third round and qualified for the 2027 AFC Asian Cup.

The third and fourth place teams advanced to the third round of the 2027 Asian Cup qualification.

[5] The seeding was based on the FIFA World Rankings of July 2023 (shown in parentheses below).