| Sheffield United | 2 |
Walter Bennett 20' Jack Almond 89' | |
| Everton | 1 |
Jimmy Settle 15' | |
HT: 1-1
Tuesday 25 December 1900
KO: 11:00
Line-Up (2-3-5)
- GKWillie Muir
- RBBilly Balmer
- LBJohn Watson
- RHSam Wolstenholme
- CHTom Booth
- LHWalter Abbott
- ORJack Sharp
- IRJack Taylor
- CFJohn Proudfoot
- ILJimmy Settle ©
- OLJoe Turner