CAMPEONATO REGIONAL GUIPUZCOANO (GRUPO 1-DESEMPATE) 1927-28
| Partido 01 | 29-11-27 | Real Unión | 2-2 | Real Sociedad |
| Partido 02 | 04-12-27 | Real Unión | 3-0 | Osasuna |
| Partido 03 | 11-12-27 | Real Sociedad | 6-4 | Osasuna |
| J | G | E | P | GF | GC | Ptos | ||
|---|---|---|---|---|---|---|---|---|
| 1 | Real Unión | 4 | 1 | 1 | 0 | 5 | 2 | 3 |
| 2 | Real Sociedad | 4 | 1 | 1 | 0 | 8 | 6 | 3 |
| 3 | Osasuna | 4 | 0 | 0 | 2 | 4 | 9 | 0 |