series
| Sept. 19, 1940 | BRA-SP | 1940 | Espanha | 1 - 8 | SP Railway | 1 | |
| Aug. 25, 1940 | BRA-SP | 1940 | Espanha | 3 - 5 | SP Railway | 1 |
scoreboard
| BRA-SP | 1940 | Portuguesa | 2 - 3 | Portuguesa Santista | 1 | |
| BRA-SP | 1940 | Corinthians | 2 - 3 | São Paulo FC | 1 | |
| BRA-SP | 1940 | Comercial (SP) | 3 - 3 | Juventus | 1 |