The finals were played over two legs; home and away. The team that accumulated the most points —two for a win, one for a draw, zero for a loss— after the two legs was to be crowned the champion. If the two teams were tied on points after the second leg, a playoff at a neutral venue would become the next tie-breaker. Goal difference was going to be used as a last resort.
Two moments of the first leg in Porto Alegre, (left) the only goal of the match, scored by Jorge Burruchaga; (right): Claudio Marangoni attacking the Gremio's goal
Grêmio 
Independiente 
