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The 1931-1932 SM-sarja season was again played as a cup. There was 6 Teams from 3 Cities.
TaPa and HPS through to Semifinals
|Viipurin Reipas||0||HJK||1||by forfeit|
HPS and HJK through to Final
Helsingin Jalkapalloklubi wins the 1931-1932 Finnish ice hockey championship.
1930-31 SM-sarja season
| Succeeded by|
1932-33 SM-sarja season