| Sheffield United Reserves | 4 |
George Raynor 6' Walter Spicer 35', 65' (p) Jack Harrison 70' | |
| Everton Reserves | 3 |
Jack "Nipper" Roberts 40' George Martin 49' Cyril Webster 66' | |
HT: 2-1
Saturday 31 January 1931
Line-Up
- Ted Sagar
- Ted Common
- Harry Lowe
- Cliff Britton
- Tommy White
- Jack Towers
- Monty Wilkinson
- George Martin
- Jack "Nipper" Roberts
- Cyril Webster
- Charlie Leyfield