^A protest by Clydesdale was upheld and a replay was ordered.
^Cartha scratched and Carfin Shamrock advanced to the second round.
^Whifflet Shamrock scratched and Summerton Athletic advanced to the second round.
^Lugar Boswell scratched and Carlton advanced to the second round.
^Dykebar scratched and Lanemark advanced to the second round.
^Kilbarchan scratched and Ayr advanced to the second round.
^Dunipace scratched and Vale of Leven Wanderers advanced to the second round.
^Stenhousemuir scratched and Vale of Leven advanced to the second round.
^Vale of Bannock scratched and Falkirk advanced to the second round.
^St Bernard's were disqualified and Adventurers advanced to the second round.
^Lassodie scratched and Mossend Swifts advanced to the second round.
^Blairadam scratched and Bo'ness advanced to the second round.
^West Calder scratched and Broxburn advanced to the second round.
^Lochee scratched and Dundee Harp advanced to the second round.
^Strathmore scratched and Dundee East End advanced to the second round.
^Abandoned following a dispute over St Johnstone's second goal. Coupar Angus were subsequently disqualified and St Johnstone advanced to the second round.
^Vale of Atholl scratched and Crieff advanced to the second round.
^Moffat scratched and Stranraer advanced to the second round.
^A protest by Clydebank was upheld and a replay was ordered.
^Burntisland Thistle scratched and Heart of Midlothian advanced to the third round.
^Vale of Leven Wanderers were disqualified and Adventurers advanced to the third round.
^A protest by Stevenston Thistle was upheld and a replay was ordered.
^Carlton scratched and Glengowan advanced to the third round.
^Portland Lybster scratched and Inverness Caledonian advanced to the third round.
^Match abandoned after Mid-Annandale walked off in protest. The result was allowed to stand.
^Match played at Meggatland instead of Tynecastle Park, Heart of Midlothian's registered home ground, to coincide with the Edinburgh International Exhibition.
^Stranraer scratched and Dumfries Wanderers advanced to the fourth round.
^The Royal Albert vs Celtic match was abandoned due to crowd trouble and a replay was ordered.