Tahiti 4–0 
Samoa.
Tahiti's goals: Teaonui Tehau ×2 (2', 5'), Steevy Chong Hue (15'), Alvin Tehau (38').
The match was controlled throughout by reigning champions Tahiti. However, considering they defeated Samoa 10–1 in the first match of the 2012 Nations Cup this result can definitely be viewed as disappointing. They were up 2–0 at the fifth minute already, and 3–0 at the fifteenth; from there the goals per minute ratio kept decreasing and there were no goals at all in the second half. For Samoa there were few highlights, however one of them was Andrew Mobberley (Southern United) who was occasionally threatening in attack.
If New Caledonia and Tahiti are drawn on points it seems likely that New Caledonia could be ahead of the Tahitians on goal difference. If Tahiti end up second in the group it is quite likely that they could face New Zealand and for them that could very possibly mean an early exit in the semifinals for the reigning champions.
Teaonui Tehau went off injured for Tahiti, potential worry there.
Group A table:
| Pos | Team | Pld | W | D | L | GF | GA | GD | Pts |
| 1 |
Tahiti
|
1 | 1 | 0 | 0 | 4 | 0 | +4 | 3 |
| 2 |
 New Caledonia
|
1 | 0 | 1 | 0 | 1 | 1 | 0 | 1 |
| 2 |
 Papua New Guinea
|
1 | 0 | 1 | 0 | 1 | 1 | 0 | 1 |
| 4 |
Samoa
|
1 | 0 | 0 | 1 | 0 | 4 | −4 | 0 |
Group B fixtures for Tuesday 31 May:
Vanuatu (3rd) vs 
New Zealand (1st), 6:00pm NZ time, SKY Sports Pop Up (Channel 55).
Solomon Islands (2nd) vs 
Fiji, 9:00pm (4th), check @OFCFootball on that day for streams. Papua New Guinea (2nd) vs Tahiti (1st), 6:00pm, check @OFCFootball on that day for streams. New Caledonia (2nd) vs Samoa (4th), 9:00pm, check @OFCFootball on that day for streams.