series
| Nov. 17, 1940 | BRA-SP | 1940 | Corinthians | 4 - 2 | Santos | 1 | |
| July 28, 1940 | BRA-SP | 1940 | Corinthians | 4 - 1 | Santos | 1 |
scoreboard
| BRA-SP | 1940 | Espanha | 0 - 1 | Palmeiras | 1 | |
| BRA-SP | 1940 | Comercial (SP) | 0 - 3 | Ypiranga | 1 | |
| BRA-SP | 1940 | Portuguesa Santista | 3 - 4 | SP Railway | 1 |