| Blackburn Rovers | 5 |
Jack Bruton 12' Tommy McLean 35', 87' (p) Ernie Thompson 45' Arthur Groves 85' | |
| Everton | 3 |
Tommy White 32' (p), 38' (p) Dixie Dean 36' | |
HT: 3-3
Friday 25 December 1931
KO: 14:15
Line-Up (2-3-5)
Average age: 26y 295d- GKTed Sagar
- RBBen Williams
- LBWarney Cresswell
- RHArchie Clark
- CHCharlie Gee
- LHJock Thomson
- ORTed Critchley
- IRTommy White
- CFDixie Dean ©
- ILTommy "Tosh" Johnson
- OLJimmy Stein