In this round teams ranked 6–24 were randomly drawn against teams ranked 25–43, and the draw took place on 6 August 2007 in the AFC House in Kuala Lumpur, Malaysia. Teams ranked 1–5 received a bye to the third round.
The matches were held between 8 October 2007 and 30 October 2007. The 11 highest ranked teams (according to the first round seeding) among the 19 winners advanced to the third round of the Asian qualifiers, while the eight remaining teams advanced to the second round in November 2007.
^ For security reasons, Iraq played their home leg in Syria, Palestine played their home leg in Qatar and Afghanistan played their home leg in Tajikistan.[1]
^ FIFA decided to move Myanmar home match to Malaysia.[4]
^ Timor-Leste elected to play their home leg in Indonesia.
^ Palestine failed to appear; Singapore was awarded a 3–0 win. The Palestine Football Federation appealed to have the match rescheduled on the grounds that its players did not receive permits to leave the Gaza Strip, but FIFA dismissed the appeal.[5]
^ abcDue to security concerns, Iraq played their home leg in Syria, Palestine played their home leg in Qatar, and Afghanistan played their home leg in Tajikistan.[6]
^The home leg of Myanmar was moved to Malaysia on request of both China and Myanmar.[7]
^Timor-Leste elected to play their home leg in Indonesia.