- 7/7/1940 +
July 7, 1940 BRA-SP 1940 Portuguesa 2 - 2 Santos 1
July 7, 1940 BRA-SP 1940 Portuguesa Santista 2 - 4 São Paulo FC 1
July 7, 1940 BRA-SP 1940 Corinthians 4 - 2 Espanha 1
July 7, 1940 BRA-SP 1940 Palmeiras 2 - 0 SP Railway 1