1931–32 Lancashire Cup

The 1931–32 Lancashire Cup was the twenty-fourth occasion on which the Lancashire Cup competition had been held. Once again a new name was to be added to the trophy this year as it was the turn of Salford, who won the trophy for the first time by beating neighbours and close rivals Swinton in the final by 10–8.

Background
At the time of the great schism in 1895, Salford had initially remained loyal to the Rugby Football Union but in April 1896 the board met and only three members opposed the motion to switch to the new code. The change of heart was partly brought about by the sudden lack of "interesting" or derby fixtures for the club.

Competition and results
The number of teams entering this year's competition remained at 13 but from this season the fixture format was changed. There was only one bye in the first round but now also a "blank" or "dummy" fixture. This also resulted in one bye in the second round.

Round 1
Involved 6 matches (with one bye and one "blank" fixture) and 13 clubs

Round 1 – replays
Involved 2 matches

Round 2 – quarterfinals
Involved 3 matches (with one bye) and 7 clubs

Round 3 – semifinals
Involved 2 matches and 4 clubs

Final
The final was played at the Cliff, Broughton, Salford, (historically in the county of Lancashire) and on the banks of the River Irwell. The attendance was 26,471 and receipts £1,030. The attendance was a new record beating the 25,656 of 1924.

Teams and scorers
Scoring – Try = three (3) points – Goal = two (2) points – Drop goal = two (2) points