The 1926 Lancashire Cup was the nineteenth competition in the history of this regional rugby league contest and another new name was added to the trophy. It was the turn of St Helens, one of the founding members of the Northern Union, to lift the trophy and until this year had never even reached the final of the competition. In a local derby match St Helens beat very near neighbours St Helens Recs by 10-2. The match was played at Wilderspool, Warrington. The attendance was 19,439 and receipts £1192. For the first time in the competition, both semi-finals resulted in draws and required replays.