The tournament started on 17 August 1971 and ended with the final at Wembley on 4 March 1972.
Stoke City won the tournament after defeating Chelsea in the final at Wembley Stadium, London.
Entry for all football league clubs became compulsory this season.
Of the 92 teams, 36 received a bye to the second round (teams ranked 1st–36th in the 1970–71 Football League) and the other 56 played in the first round.
The final was held at Wembley Stadium, London on 4 March 1972.