scoreboard
| USOC | 1940 | 3 | Brookhattan | np | New York Americans | Starlight Park | 2 |
| BRA-SP | 1939 | Santos | 4 - 2 | Ypiranga | 1 | ||
| BRA-SP | 1939 | Comercial (SP) | 1 - 0 | São Paulo FC | 1 | ||
| BRA-SP | 1939 | Espanha | 1 - 1 | Portuguesa | 1 |
| USOC | 1940 | 3 | Brookhattan | np | New York Americans | Starlight Park | 2 |
| BRA-SP | 1939 | Santos | 4 - 2 | Ypiranga | 1 | ||
| BRA-SP | 1939 | Comercial (SP) | 1 - 0 | São Paulo FC | 1 | ||
| BRA-SP | 1939 | Espanha | 1 - 1 | Portuguesa | 1 |