| Preston North End | 2 |
Jimmy Dougal 31', 35' | |
| Everton | 2 |
Tommy Lawton 50' Stan Bentham 90' | |
HT: 2-0
Everton win 5-3 on aggregate
Saturday 27 April 1940
1939/40 Football League War Cup first round second leg
Line-Up
- Ted Sagar
- George Jackson
- Norman Greenhalgh
- Joe Mercer
- TG Jones
- Gordon Watson
- Arthur Barber
- Stan Bentham
- Tommy Lawton
- Alex Stevenson
- Wally Boyes