MADRID, Jan. 20 -- The third round of Spain's Copa del Rey kicks off on Tuesday with three games, before FC Barcelona, Real Madrid and Cup holders Valencia all go into action on a busy Wednesday night's football.

Tuesday starts with third-tier Recreativo de Huelva, who are Spain's oldest club, entertaining Osasuna, before an interesting tie between second division promotion chasers Real Zaragoza and La Liga strugglers Mallorca, who are fresh from a morale-boosting 4-1 win at home to Valencia at the weekend.

Tuesday also sees an all top-flight clash as Sevilla entertain Levante.

The Copa's seeding system means the four teams that played in the Spanish Supercup earlier this month all face lower league rivals. While this limits the chance of an upset, it will be interesting to see Real Madrid visit Unionistas de Salamanca in their 4,000 capacity 'Las Pistas' stadium.

FC Barcelona face a short flight to play third-tier Ibiza, while Atletico Madrid visit Cultural de Leon and Valencia travel to Logrones, who lead Group 2 in their regional division.

Wednesday's other games see Athletic Bilbao travel to Elche to play at the same ground on which they beat Intercity Alicante in the first round.

Real Sociedad face an improving Espanyol in an all-La Liga tie, while Girona face Villarreal, Tenerife are at home to Real Valladolid, and third-tier Badalona's reward for beating Getafe is a home tie against Granada.

There are five games on Thursday with Zaragoza-based Ebro at home to Leganes, while Mirandes will be hoping to cause an upset against Celta Vigo.

Expect few goals as Badajoz face Eibar, while the best atmosphere of the round could be in Vallecas, where Rayo Vallecano entertain an improving Real Betis.

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