The 1991âÂÂ92 Asian Cup Winners' Cup was the second edition of association football competition run by the Asian Football Confederation specifically for its members cup holders.
<sup>1</sup> Withdrew. <br>
<sup>1</sup> Pupuk Kaltim entered as the Indonesian league runners-up for 1990, as the 1990/92 league had not yet finished. <br> <sup>2</sup> Sinugba were drawn against the South Korean representatives, but the South Korean FA did not send a team.
<sup>1</sup> Sinugba withdrew.
Al Nassr lost 5-0 was the record in the finals of theÃÂ Asian Cup Winners' Cup