| West Ham United | 1 |
Harry Stapley 34' | |
| Everton | 2 |
Jimmy Settle 41' Jack Sharp 57' | |
HT: 1-1
Saturday 2 February 1907
KO: 15:00
Line-Up (2-3-5)
Average age: 27y 306d- GKBilly Scott
- RBBilly Balmer
- LBBob Balmer
- RHHarry Makepeace
- CHJack Taylor ©
- LHWalter Abbott
- ORJack Sharp
- IRJimmy Settle
- CFSandy Young
- ILGeorge Wilson
- OLHarold Hardman