A total of 24 teams (3 best ranked losing teams from the
first round + 18 third and fourth-placed teams from the
second round + 3 winners from the
play-off round) will participate in the third round to compete for the final six slots in the
2027 AFC Asian Cup. The 24 teams will be divided into six groups of four teams to play home-and-away round-robin matches. Only the group winners of each group will qualify for the
2027 AFC Asian Cup, where they will join the 18 teams which qualified directly from the
second round. ==Qualified teams==