| West Ham United | 2 |
Billy Moore 2' Vic Watson 75' | |
| Everton | 1 |
Bobby Irvine 22' | |
HT: 1-1
Saturday 22 January 1927
KO: 14:45
Line-Up (2-3-5)
Average age: 28y 62d- GKHarry Hardy
- RBJock MacDonald
- LBJasper Kerr
- RHJoe Peacock
- CHHunter Hart ©
- LHAlbert Virr
- ORTed Critchley
- IRBobby Irvine
- CFDixie Dean
- ILArt Dominy
- OLAlec Troup