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.
To make the number of matches up, non-league sides Barnet and Bishop Auckland, the previous season's FA Amateur Cup winners and runners-up, were given byes to this round.
The 44 First and Second Division clubs entered the competition at this stage along with Chester, Cardiff City and Crystal Palace.
The 1947 FA Cup Final was contested by Charlton Athletic and Burnley at Wembley, England on 26 April 1947.
Charlton, losing finalists the previous year, won by a single goal, scored in extra time by Chris Duffy.
Later, the reason for these problems in 1946 and 1947 was put down to the poor quality of leather available after World War II.