| 11.07.1976 | San José | Estadio Ricardo Saprissa | 20 336 |
| Costa Rica | 3:0(3:0) | Panama |
| Marcio Antonio Rojas, Alexis Alfaro, Alfonso Rivera, Frederico Méndez, Mario Esquivel, José Manuel 'Chinimba' Rojas, Johnny Alvarado, Hernán Morales, Alfredo 'Chatillo' Piedra, Carlos Solano, Javier 'Zurdo' Jiménez | Edelberto Aguirre, Morales de León, Nivaldo Acuña, Rafael Torres, Héctor Avila, Sánchez Cáceres, Virgilio Vázquez, Luis Ernesto 'Cascarita' Tapia, Héctor Néstor Hernández, Agustín Sánchez, Frederico Ponce |
| Coach:Jose Etchegoyen | Renato Panay |
| Scorers:11' Johnny Alvarado, 22' Johnny Alvarado, 44' Javier 'Zurdo' Jiménez |   |
| Substitutions:9' in Víctor Monge out Marcio Antonio Rojas, 46' in Francisco 'Chico' Hernández out Alfredo 'Chatillo' Piedra |
in Daniel Montilla out ?, in Pablo Aguillar out ? |
| Cautions: | 36' Nivaldo Acuña, 72' Nivaldo Acuña |
| Expulsions: | 72' Nivaldo Acuña |
| Referee:Valentin Gazo Álvarez (NCA) | Assistant referee:Jose Esteban Alfaro Alvarez (NCA), Eddy Bernard Lacayo (NCA) |