Tournament Layout
There was a new layout for the 1926–27 FA Cup. 552 teams entered the Cup. 462 of these had to participate in the qualifying rounds, where 25 survived to reach the First Round Proper. These 25 teams were joined by 40 clubs from the Third Division, two Second Division sides, eight non-league sides and amateur team Northern Nomads to form 76 teams, or 38 ties, in the First Round. These teams were whittled down to 19 after the Second Round. Here, they were joined by 42 of the 44 First and Second Division clubs, plus two Third Division sides and amateur side Corinthian, who had been given byes. This made the 64 teams that were necessary in the Third Round of the Tournament. From there on, the total number of teams were 32 (Fourth Round), 16 (Fifth Round), 8 (Sixth Round), 4 (Semi-final), and then 2 (Final).
Read more about this topic: 1927 FA Cup Final