1937 Soviet Second League B

This season the league was split into additional two tiers Group G and Group D. The Group D had also two subgroup. Next season all of those tiers and extra subgroups will be combined into the single All-Soviet Super League.

Group G
The highest scoring games were between Burevestnik Moscow and Stal Dnipropetrovsk ending in 9:0, Traktor Stalingrad - Torpedo Gorky 7:2, and Frunze Plant - Torpedo Gorky 6:3.