The 1940 USSR Cup was decided to be divided into two parts. Between the teams of masters of groups “A” and “B” they planned to play the Cup of the All-Union Committee, and between amateur teams - the Cup of physical education teams. In the main final meeting, the winners of both cups were scheduled to play the USSR Cup. The Cup of the All-Union Committee among the teams - masters, was to take place after the championship games. The draw has paired the following 28 teams:
- Lokomotiv (Moscow) - CDCA (Moscow)
- Selmash (Kharkov) - Zenit (Leningrad)
- Shipbuilder (Nikolaev) - Metallurg (Moscow)
- Vanguard (Leningrad) - Dynamo (Kiev)
- Red Dawn (Leningrad) - Spartak (Moscow)
- Torpedo (Moscow) - Tractor (Stalingrad)
- Dynamo (Leningrad) - Stakhanovets (Stalin)
- Dynamo (Kharkov) - Lokomotiv (Tbilisi)
- Torpedo (Gorky) - Wings of the Soviets (Moscow)
- Builder (Baku) - Petrel (Moscow)
- Pishchevik (Odessa) - Dynamo (Tbilisi)
- Pishchevik (Moscow) - Spartak (Yerevan)
- Spartak (Leningrad) - Dynamo (Minsk)
- Lokomotiv (Kiev) - Dynamo (Moscow)
1st and 14th couples were to meet in the 2nd circle.
However, due to the protracted championship of the country, the teams-masters did not have time for cup games and not a single match was played. Among amateur teams, the Dynamo team (Alma-Ata) won the right to participate in the failed final match.
Literature
Wallet J. Football in the USSR 1936-1991. Official matches of the teams of masters. Volume 1. - Kaliningrad M.O.: Luch-1, 1993.P. 43. ISBN 5-900612-02-3