- 8/25/1940 +
Aug. 25, 1940 BRA-SP 1940 Portuguesa 2 - 3 Portuguesa Santista 1
Aug. 25, 1940 BRA-SP 1940 Corinthians 2 - 3 São Paulo FC 1
Aug. 25, 1940 BRA-SP 1940 Comercial (SP) 3 - 3 Juventus 1
Aug. 25, 1940 BRA-SP 1940 Espanha 3 - 5 SP Railway 1