A survey by accountancy firm Deloitte and Touche offers an interesting angle on the wage structure at England's leading clubs, and may put an end to some of the wilder transfer speculation.

Tony Adams and Dennis Bergkamp are revealed as being the highest paid players at Highbury, earning 25,000 pounds a week - presumably the ceiling on the legendary Highbury wage structure. Man U are believed to have a similar top limit; but Chelsea and (surprisingly) Liverpool go significantly higher.

Chelsea's Desailly and Leboeuf are quoted as receiving 32 grand a week, with Liverpool's Owen and Fowler close behind on 30 grand. But perhaps the most amazing figure is the 22,000 pounds a week being paid to... Kevin Davies of Blackburn, scorer of 2 goals all year.