| 16.10.1976 | Freetown | Kington Sports Ground | 5 173 |
| Sierra Leone | 0:0(0:0) | Nigeria |
| Frank Williams, Edward Campbell, Abu Bangoura, Mohammed Sama, Buba Kamara, Ibrahim Jalloh, Abdul Muckni, William Songo, Brima Kamara, Ismail Dyfan, Augustus Lawson | Emmanuel Okala, Patrick Ekeji, Samuel Ojebode, Muda Lawal, Christian Chukwu, Godwin Odiye, Baba Otu Mohammed, Alloysius Atuegbu, Thompson Usiyen, Kelechi Emeteole, Kunle Awesu |
| Coach:Stephen Bio | Tiko Jelisavcic (YUG) |
| Scorers: |   |
| Substitutions: | 42' in Segun Odegbami out Kelechi Emeteole, 70' in Haruna Ilerika out Kunle Awesu |
| Referee:Joel Turkson (GHA) | Assistant referee:Robert Quarshie (GHA), J.O. Odai (GHA) |