1940 Soviet First League

The 1940 Soviet football championship in Gruppa B was fifth season of the professional football competitions in the Soviet Union. It was also the second season after revival of the second tier competitions and the last season before the Nazi Germany invaded the Soviet Union with the ongoing World War II.
The season started on 2 May 1940 with matches in Ukraine and the Caucasus republics. The season ended on 27 October 1940 in Kiev.

Teams

The league was reduced almost in half from 23 to 14 teams. The competitions were conducted in double round robin format where each team is playing with every other twice, at home and away.

Relegated

Two teams were relegated from the 1939 Gruppa A

FC Krasnaya Zaria Leningrad – 13th place '
FC Dinamo Odessa – 14th place '
* Former Dinamo Odessa players continued to play under Pischevik's colors.

Promoted

FC Dinamo Minsk – Champion of the Belorussian SSR
FC Pischevik Odessa – Runner-up of the Ukrainian SSR ''''

Renamed

FC Krasnaya Zaria Leningrad was previously known as FC Elektrik Leningrad
FC Stroitel Baku was previously known as FC Temp Baku