The last year cup holder Zirka Kirovohrad was knocked out of the competition by Metalist Kharkiv in the quarterfinals.
The competition was conducted among all 20 clubs of the 1976 Soviet Second League, Zone 6 and Bliuminh Kramatorsk.
Many Ukrainian professional teams (9) in higher tiers of the Soviet football league pyramid did not take part in the competition.
[1] Most games were played on 19 July 1976.
[1] Games were played on 29 September 1976.