Newcastle United won the competition for the third time, beating Arsenal 2–1 in the final at Wembley.
Matches were scheduled to be played at the stadium of the team named first on the date specified for each round, which was always a Saturday.
If scores were level after 90 minutes had been played, a replay would take place at the stadium of the second-named team later the same week.
Those appearing in the main competition for the first time were Yorkshire Amateur, Burton Town, Enfield, Chelmsford and Metropolitan Police, while Darwen had last featured at this stage in the Intermediate Round of the 1903-04 tournament.
Blyth Spartans became the second club in the competition's history to progress from the extra preliminary round to the second round proper, defeating Shankhouse, Scotswood, Wallsend Boys Club, Walker Celtic, Jarrow, Stockton and Lancaster Town before losing to Bournemouth & Boscombe Athletic at Dean Court.
Notable in this round is the home win awarded to Burton Town due to Wigan Borough folding and resigning from the Football League just after the start of the season.
The 44 First and Second Division clubs entered the competition at this stage, along with Southport, Exeter City and amateur side Corinthian.