| Sunderland | 0 |
| Everton | 2 |
Albert Virr 48' Bill Easton 85' | |
HT: 0-0
Saturday 31 March 1928
KO: 15:00
Line-Up (2-3-5)
Average age: 27y 220d- GKArthur Davies
- RBWarney Cresswell ©
- LBJack O'Donnell
- RHJerry Kelly
- CHHunter Hart
- LHAlbert Virr
- ORTed Critchley
- IRBill Easton
- CFDavid Bain
- ILGeorge Martin
- OLAlec Troup