Friday 25 December 1931 at Old Trafford (Att 33,123)

Manchester United (2) 3 (Spence 12, Hopkinson*, Reid*): Chesters, Mellor, Silcock, Bennion, Hilditch, McLachlan, Hopkinson, Ridding, Spence, Reid, Gallimore.
Wolves (1) 2 (Bottrill 16, Phillips*): Tootill, Lowton, Kay, Rhodes, Hollingworth, Richards, Phillips, Bottrill, Hartill, Deacon, Barraclough.

Referee: Mr E Wood (Sheffield).
Order of Goals: m,W,m,W,m.
Position: 2nd.