| Cup of USSR in Football | |
| Year: | 1987–88 |
| Other Titles: | Кубок СССР |
| Num Teams: | 80[1] |
| Defending Champions: | Dynamo Kyiv |
| Winners: | Metalist Kharkiv |
| Second: | Torpedo Moscow |
| Prev Season: | 1986–87 |
| Next Season: | 1988–89 |
The 1987–88 Soviet Cup was a 46th cup competition of the Soviet Union. The winner of the competition, Metallist Kharkov, qualified for the continental tournament.
In the competitions were taken place 80 teams of masters, including 16 teams of the Top League, 22 of the First and 42 of the Second league, the best representatives of nine zones in the following numbers: from 1, 3, 5, 7, 8 and 9 zones - 4 teams each, from 2 and 4 zones 3 teams each, from 6 zones - 6 teams, the winner of the RSFSR Cup "Textilshchik" (Ivanovo) and 5 teams eliminated from the First league.
The teams of the First and Second leagues will begin the games of the 1/64 finals on June 6 according to the system with elimination after the first defeat. If the match ends in a draw, then extra time is assigned - two halves of 15 minutes each. If extra time does not reveal the winner, then in accordance with FIFA Regulations it will be determined using penalty kicks. During matches for the Soviet Cup, no more than three players are allowed as substitution.
The home team in the matches of the 1/64 finals received odd numbers, and when determining the venues for the matches of the 1/32 finals (June 25), the teams that had away matches in the previous tournament are given priority.
In the 1/16 and 1/8 finals, teams meet twice at each stage. In the first games of the 1/16 finals, the home teams are the teams of the major league, and in the return matches their opponents will play on their home fields. For the first games of the 1/8 finals, the home team is determined by lot.
The winners of the 1/16 and 1/8 final pairs are determined based on the results of two games in accordance with the UEFA rules approved for European club team cup tournaments. The quarter-finals, semi-finals and finals will take place next year.
| Enter in Round of 32 | Enter in First Preliminary Round | |||
| 1987 Vysshaya Liga 16/16 teams | 1987 Pervaya Liga 22/22 teams | 1987 Vtoraya Liga 42/161 teams | ||
| Spartak Dnipro Dnipropetrovsk Zalgiris Torpedo Dinamo Dynamo Kyiv Shakhtar Donetsk Ararat Neftchi Dinamo Metalist Kharkiv Kairat Iberia Zenit CSKA (v) Guria (v) | Chornomorets Odesa (^) Lokomotiv (^) Daugava Pamir SKA Karpaty Lviv Kuzbass Pakhtakor Kolos Nikopol Metalurh Zaporizhzhia Rostselmash SKA Geolog Kotaik Shinnik Dinamo Zorya Luhansk Rotor Spartak Dinamo Fakel (v) Torpedo (v) Krylya Sovietov (v) | Iskra Tekstilschik Zaria Krasnaya Presnya Znamia Truda Arsenal | Zvezda Uralmash Zenit | Kuban Sokol Druzhba Atommash Uralan |
| SKA Irtysh Dinamo Zvezda | Nistru (^) Atlantas Metallurg Avangard Tekstilschik Spartak | Tavriya Simferopol Nyva Ternopil Kryvbas Kryvyi Rih Nyva Vinnytsia Torpedo Lutsk SKA Kyiv | ||
| Neftyanik Dinamo Sokhibkor Pakhtakor | Meliorator Khimik Tselinnik Energetik | Dinamo Kolkheti Kyapaz Dila | ||
All games took place on June 6, 1987.|-! colspan="5" style="background:cornsilk;"|June 25|}
|-! colspan="5" style="background:cornsilk;"|June 25|}
|-! colspan="5" style="background:cornsilk;"|First leg – July 5, Second leg – July 18|-! colspan="5" style="background:cornsilk;"|First leg – July 6, Second leg – July 18|-! colspan="5" style="background:cornsilk;"|First leg – August 2, Second leg – August 6
First leg games all took place on September 12, 1987, while most second leg games were played from September 30–October 3.|-! colspan="5" style="background:cornsilk;"|First leg – August 2, Second leg – August 16|-! colspan="5" style="background:cornsilk;"|First leg – August 4, Second leg – August 15|-! colspan="5" style="background:cornsilk;"|First leg – September 29, Second leg – October 20|-! colspan="5" style="background:cornsilk;"|First leg – November 20, Second leg – November 24
|-! colspan="5" style="background:cornsilk;"|April 12|-! colspan="5" style="background:cornsilk;"|April 13|}
|-! colspan="5" style="background:cornsilk;"|May 18|}
See main article: 1988 Soviet Cup Final.