Segona Divisió 1939-40
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| Pts. | PJ | PG | PE | PP | GF | GC | TG | TV | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 |  | Real Sociedad | 25 | 14 | 12 | 1 | 1 | 53 | 11 | 0 | 0 | |
| 2 |  | Osasuna | 21 | 14 | 10 | 1 | 3 | 33 | 11 | 0 | 2 | |
| 3 |  | Real Unión | 14 | 14 | 6 | 2 | 6 | 24 | 33 | 0 | 1 | |
 | 4 |  | Sestao | 13 | 14 | 4 | 5 | 5 | 27 | 31 | 0 | 3 |
| 5 |  | Baracaldo Oriamendi | 12 | 14 | 4 | 4 | 6 | 19 | 25 | 0 | 6 | |
| 6 |  | Erandio | 11 | 14 | 5 | 1 | 8 | 24 | 30 | 0 | 1 |
| 7 |  | Arenas de Guecho | 9 | 14 | 4 | 1 | 9 | 25 | 44 | 0 | 0 | |
| 8 |  | Alavés | 7 | 14 | 3 | 1 | 10 | 16 | 36 | 0 | 1 |
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