series
| Oct. 19, 1940 | BRA-SP | 1940 | Corinthians | 0 - 1 | Espanha | 1 | |
| July 7, 1940 | BRA-SP | 1940 | Corinthians | 4 - 2 | Espanha | 1 |
scoreboard
| BRA-SP | 1940 | Portuguesa | 2 - 2 | Santos | 1 | |
| BRA-SP | 1940 | Portuguesa Santista | 2 - 4 | São Paulo FC | 1 | |
| BRA-SP | 1940 | Palmeiras | 2 - 0 | SP Railway | 1 |