Match | Date | Venue / Stadium | Time | Attendance |
| 40 | 05 December 2004 | Taipei City / National Taiwan University (NTU) | 16:00 | 3500 |
Referee SCIANCALEPORE Juan Carlos (ARG) | Assistant Referee 1 PAIXAO Nolido (BRA) |
Fourth Official KONSTANTINIDIS John (USA) | Assistant Referee 2 FILPPU Jyrki (FIN) |
| Match events | |||||||
| Chronologic order | Countdown order | ||||||
| Spain | Italy | ||||||
| Second Half | |||||||
| KIKE | [8] |  | 24'01" | 15'59" | |||
| MARCELO | [14] | | 30'02" | 9'58" | |||
| OROL | [5] |  | 35'03" | 4'57" | |||
| JAVI RODRIGUEZ | [7] | | 37'04" | 2'56" | |||
| 40'05" | -1'55" | | [13] | Sandro ZANETTI | |||
| a.e.t.: | After extra time | PSO: | Penalty Shoot-out | (C): | Captain |
| GK: | Goalkeeper |  : | Red Cards | N: | Not eligible to play |
| I: | Injured | : | Yellow cards | Y: | Misses next match if booked |
 : | Second yellow card and red card | ||||
| A: | Absent |  : | Penalty goal |  : | Own goal |
 : | 2nd Penalty goal / 2nd Penalty shot | ||||
| *: | Starting Five | #: | Played | S: | Substitute |
