| Manchester United | 0 |
| Everton | 3 |
Alex Stevenson 86', 87', 90' | |
HT: 0-0
Saturday 1 June 1940
1939/40 War Football League Western Division
Line-Up
- Ted Sagar
- George Jackson
- Norman Greenhalgh
- Joe Mercer
- TG Jones
- Gordon Watson
- Maurice Lindley
- Stan Bentham
- Tommy Lawton
- Alex Stevenson
- Wally Boyes