| Everton | 2 |
Jock Dodds 5' TG Jones 55' | |
| Sheffield United | 3 |
Colin Collindridge 50', 85' Harold Brook 67' | |
HT: 1-0
Saturday 14 December 1946
KO: 14:15
Line-Up (2-3-5)
Average age: 29y 205d- 1GKTed Sagar
- 2RBNorman Greenhalgh ©
- 3LBGordon Watson
- 4RHStan Bentham
- 5CHTG Jones
- 6LHPeter Farrell
- 7ORJohn McIlhatton
- 8IREddie Wainwright
- 9CFJock Dodds
- 10ILAlex Stevenson
- 11OLTommy Eglington