| Portsmouth | 0 |
| Everton | 3 |
Tommy White 23', 75', 88' | |
HT: 0-1
Wednesday 2 September 1931
KO: 18:00
Line-Up (2-3-5)
Average age: 26y 304d- GKTed Sagar
- RBBill Bocking
- LBWarney Cresswell
- RHArchie Clark
- CHCharlie Gee
- LHJock Thomson ©
- ORPhilip Griffiths
- IRJimmy Dunn
- CFTommy White
- ILTommy "Tosh" Johnson
- OLJimmy Stein