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The second round consisted of 15 matches, with home and away legs in each match, featuring the 8 winners from the first round and the other 22 teams ranked 6-27.
The winners of each match proceeded to the third round of qualifying, with the teams split into two pots – Pot 1 (teams ranked 6-20) and Pot 2 (teams ranked 21-27 along with the 8 first round winners).
| POT 1 | POT 2 |
|---|---|
| Saudi Arabia | Yemen |
| Iran | Tajikistan |
| Qatar | Hong Kong |
| Uzbekistan | Indonesia |
| UAE | Kyrgyzstan |
| Syria | Maldives |
| Oman | India |
| Jordan | Malaysia |
| Iraq | Bangladesh |
| Singapore | Laos |
| China | Philippines |
| Kuwait | Palestine |
| Thailand | Vietnam |
| Turkmenistan | Nepal |
| Lebanon | Myanmar |
Games were played across two legs with the first leg held on 23 July 2011 and the return leg on 28 July 2011.
| TEAM 1 | AGG. | TEAM 2 | LEG 1 | LEG 2 |
|---|---|---|---|---|
| Thailand | 3-2 | Palestine | 1-0 | 2-2 |
| Lebanon | 4-2 | Bangladesh | 4-0 | 0-2 |
| China | 13-3 | Laos | 7-2 | 6-1 |
| Turkmenistan | 4-5 | Indonesia | 1-1 | 3-4 |
| Kuwait | 5-1 | Philippines | 3-0 | 2-1 |
| Oman | 4-0 | Myanmar | 2-0 | 2-0 |
| Saudi Arabia | 8-0 | Hong Kong | 3-0 | 5-0 |
| Iran | 5-0 | Maldives | 4-0 | 1-0 |
| Syria | 0-6 | Tajikistan | 0-3* | 0-3* |
| Qatar | 4-2 | Vietnam | 3-0 | 1-2 |
| Iraq | 2-0 | Yemen | 2-0 | 0-0 |
| Singapore | 6-4 | Malaysia | 5-3 | 1-1 |
| Uzbekistan | 7-0 | Kyrgyzstan | 4-0 | 3-0 |
| UAE | 5-2 | India | 3-0 | 2-2 |
| Jordan | 10-1 | Nepal | 9-0 | 1-1 |
Note: Both legs of the Syria v Tajikistan tie were awarded 3–0 to Tajikistan after Syria was ruled to have fielded an ineligible player