series
| Sept. 22, 1940 | BRA-SP | 1940 | Comercial (SP) | 0 - 1 | Espanha | 1 | |
| June 16, 1940 | BRA-SP | 1940 | Comercial (SP) | 3 - 2 | Espanha | 1 |
scoreboard
| BRA-SP | 1940 | Corinthians | 3 - 2 | Juventus | 1 | |
| BRA-SP | 1940 | Palmeiras | 3 - 0 | Portuguesa | 1 | |
| BRA-SP | 1940 | SP Railway | 0 - 2 | Santos | 1 |