| 31.08.1988 | Reykjavik | Laugardalsvollur | 7 982 |
|
Iceland | 1:1(1:0) | USSR | |
| Sigurdsson Bjarni, Edvaldsson Atli(c), Bergsson Gudni, Jonsson Saevar, Tordarson Olafur, Jonsson Sigurdur, Gislason Gunnar, Ormslev Petur, Sigurvinsson Asgeir, Gretarsson Sigurdur, Gudjohnsen Arnor | Dasaev Rinat(c), Bessonov Vladimir, Khidiatoulin Vagiz, Kuznetzov Oleg, Demianenko Anatoli, Rats Vassili, Aleinikov Sergej, Litovchenko Gennadi, Zavarov Alexandr, Protasov Oleg, Mikhailichenko Alexei |
| Coach:Sigfried Held | Valeri Lobanovsky |
| Scorers:10' Gretarsson Sigurdur | 75' Litovchenko Gennadi |
| Substitutions:85' in Torfason Gudmundur out Gretarsson Sigurdur | 60' in Dobrovolski Igor out Bessonov Vladimir |
| Cautions:64' Sigurvinsson Asgeir | 55' Bessonov Vladimir |
| Referee:Alan Snoddy (NIR) | Assistant referee:Oliver Donelly (NIR), Frederick McNaught (NIR) |
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