The 1939–40 Coppa Italia was the seventh Coppa Italia, the major Italian domestic cup.
Replay matches * Siracusa qualify after drawing of lots.
6 clubs are added (Valpolcevera, Pistoiese, Juventus Siderno, Manfredonia, Cagliari, GIL Terranova).
Replay matches Replay match 16 Serie B clubs are added (Hellas Verona, Vigevano, Atalanta, Brescia, Pro Vercelli, Sanremese, Alessandria, Lucchese, Livorno, Catania, Siena, Pisa, Anconitana-Bianchi, Molinella, Juventina Palermo, Fanfulla).
Replay matches 16 Serie A clubs are added (Novara, Milano, Fiorentina, Triestina, Lazio, Roma, Juventus, Ambrosiana-Inter, Torino, Modena, Venezia, Napoli, Genova 1893, Bari, Bologna, Liguria).