State Championship Champions
| State | Champion | State | Champion | |
|---|---|---|---|---|
| Acre | - | Paraíba | Treze | |
| Alagoas | CRB | Paraná | Atlético Paranaense | |
| Amapá | - | Pernambuco | Santa Cruz | |
| Amazonas | Rio Negro | Piauí | - | |
| Bahia | Bahia | Rio de Janeiro | Goytacaz and unknown (shared) | |
| Ceará | Tramways-CE | Rio de Janeiro (DF) | Fluminense | |
| Espírito Santo | Americano-ES | Rio Grande do Norte | ABC | |
| Goiás | - | Rio Grande do Sul | Internacional | |
| Maranhão | Sampaio Corrêa | Rondônia | - | |
| Mato Grosso | - | Santa Catarina | Ypiranga-SC | |
| Minas Gerais | Palestra Itália-MG | São Paulo | Palestra Itália-SP | |
| Pará | Remo | Sergipe | Sergipe |
Read more about this topic: 1940 In Brazilian Football
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—Henry David Thoreau (1817–1862)