series
| Nov. 24, 1940 | BRA-SP | 1940 | Palmeiras | 3 - 0 | Santos | 1 | |
| July 14, 1940 | BRA-SP | 1940 | Palmeiras | 1 - 0 | Santos | 1 |
scoreboard
| BRA-SP | 1940 | Comercial (SP) | 0 - 5 | São Paulo FC | 1 | |
| BRA-SP | 1940 | Juventus | 2 - 7 | Ypiranga | 1 | |
| BRA-SP | 1940 | Corinthians | 2 - 4 | Portuguesa Santista | 1 |