series
| Sept. 8, 1940 | BRA-SP | 1940 | Espanha | 1 - 2 | Santos | 1 | |
| May 26, 1940 | BRA-SP | 1940 | Espanha | 2 - 1 | Santos | 1 |
scoreboard
| BRA-SP | 1940 | Juventus | 1 - 3 | São Paulo FC | 1 | |
| BRA-SP | 1940 | Comercial (SP) | 0 - 5 | Palmeiras | 1 | |
| F | 1940 | Brookhattan | 0 - 1 | New York Americans | Starlight Park | 2 |