It was disputed between Chimia Râmnicu Vâlcea and Constructorul Galați, and was won by Chimia Râmnicu Vâlcea after a replay.
[1][2] Both teams played in 1–4–2–4 formula, 1 GK, 4 DF, 2 MF and 4 FW.
[3] Chimia Râmnicu Vâlcea became the third club representing Divizia B which won the Romanian Cup final, after Metalul Reșița which accomplished this in 1954, and Arieșul Turda which accomplished this in 1961.
[4][5] Constructorul Galați became the second club representing Divizia C that reached the Romanian Cup final, after Foresta Fălticeni in 1967.
[4][5] Constructorul Galați become the champion of 1972–73 Divizia C at the end of the season.