Sheffield United were appearing in their second final, having won the cup in 1899, and Tottenham Hotspur in their first. Both teams joined the competition in the first round proper and progressed through four rounds to the final. As a member of the Football League First Division, Sheffield United were exempt from the competition's qualifying phase. Tottenham Hotspur, as a member of the Southern League would normally have been required to pre-qualify but, as champions of the Southern League in 1899–1900, they were given byes through the qualifying phase to the first round.