Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. The 1939-40 Segunda Division season, the first after a three-year hiatus caused by the Spanish Civil War, saw 40 teams participate in the second flight Spanish league. Murcia was promoted to Primera Division. RD Oriamendi, Sestao, Alaves, Erandio, Granollers, Ferroviaria, Imperio de Madrid, Mallorca, Constancia, Elche, Alicante, Burjassot, Imperial de Murcia, Ceuta SC, Onuba and Tanger were relegated to Tercera Division due a Federation decision.

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