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| » Match details | Head to head |
| Athletic Bilbao | Sunday, 31. January 1932 | Racing Santander |
|---|---|---|
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3:2
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| goals | |
| 1 : 0 | Gorostiza 9. |
| 1 : 1 | Telete 30. |
| 2 : 1 | Gorostiza 48. / penalty |
| 2 : 2 | Oscar Rodríguez 71. |
| 3 : 2 | Uribe 81. |
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Manager: Fred Pentland |
Manager: Robert Edwin Firth |
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Tomás Balaguer García (Spain) |