| Sunderland | 3 |
Dave Halliday 5' Bobby Marshall 27' Bobby Gurney 53' | |
| Everton | 2 |
David Bain 10' Dixie Dean 15' | |
HT: 2-2
Monday 27 December 1926
KO: 14:00
Line-Up (2-3-5)
Average age: 28y 236d- GKHarry Hardy
- RBDavid Raitt
- LBJasper Kerr
- RHBilly Brown
- CHDavid Bain
- LHHunter Hart ©
- ORTed Critchley
- IRArt Dominy
- CFDixie Dean
- ILJack O'Donnell
- OLAlec Troup