Sunderland won the competition for the first time, beating Preston North End 3–1 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 competition proper for the first time were Morecambe, South Liverpool, Frickley Colliery, Ipswich Town and Worthing.
To make the number of matches up, non-league sides Ilford and Corinthian were given byes to this round.
The 44 First and Second Division clubs entered the competition at this stage along with Chester, Port Vale and Luton Town.
Sunderland won 3–1, with goals by Bobby Gurney, Raich Carter and Eddie Burbanks.