The two sides' three previous meetings that season had seen one win apiece and one draw. Dundalk had finished fourth in the League, and had just missed out on the
League of Ireland Shield, finishing as runners-up. To reach the final, they had defeated non-League Distillery (2–1),
Shelbourne (2–1), and
Shamrock Rovers (2–1 in a replay following a 2–2 draw). They had lost their three previous appearances in FAI Cup finals. Cork United had already won
that season's League of Ireland title, and were chasing a second League and Cup
Double in a row, having only been founded in 1940. They had defeated Dundalk in the semi-final on the way to winning the FAI Cup the season before. They overcame
Cork Bohemians (5–2),
St James's Gate (1–0), and
Drumcondra (4–2) to reach the 1942 final. ==Match==