A total of 167 teams entered the preliminary rounds which were open to all members of the Scottish FA.
After the completion of the four preliminary rounds which saw 976 goals scored across 147 matches, Aberdeen, Arbroath, Annbank, Ayr, Battlefield, Bathgate Rovers, Bridge of Allan, Broxburn Shamrock, Cowlairs, Dunblane, East Stirlingshire, Kilmarnock Athletic, Linthouse, Mid-Annandale, Monkcastle, St Bernard's and Thistle advanced to the first round.
This, coupled with some heavily one-sided ties – including Arbroath's world-record 36–0 win against Bon Accord – prompted calls for a system of exemption for the leading clubs.
[1][2] Alongside the four semi-finalists from the previous season, 12 further teams were voted to be exempt from competing in the preliminary rounds.
The names of the remaining clubs were placed into lots according to their districts and drawn into pairs.
By virtue of being semi-finalists in 1890–91, Heart of Midlothian, 3rd Lanark RV, Dumbarton and Abercorn were the first to be exempt.
Following a vote, Queen's Park, Rangers, Celtic, Renton, St Mirren, Vale of Leven, Clyde, Cambuslang, Dundee Our Boys, Kilmarnock, Northern and Leith Athletic were given an exemption from the preliminary rounds.