BLACKBURN Rovers are in the top six in the Premier League - but only for the size of their wage bill!

The latest report into the finances of clubs in the top flight in England reveals Rovers had the sixth highest payroll in the league in the 1997/1998 season when they also finished in the same position in the Premier League.

The club's wage bill was up by 33 per cent on the previous season to £19,035,000, equivalent to 98 per cent of turnover - money brought in through tickets sales and television fees.

Top of the table was Chelsea with a wage bill of £26,982,000 followed by Manchester United (£26,897,000), Liverpool (£24,102,000), Newcastle (£22,335,000) and Arsenal (£21,882,000).

Among the bottom four of the pay roll table were Barnsley (£4,172,000) and Bolton (£8,820,000) who were both relegated.

Accountants Deloitte & Touche, which compiled the report, said the rising wage bill across the Premiership was a worrying trend.

"Unfortunately the wage bill is still dangerously high and now devour's more than 50 per cent of the total income of the clubs," said Gerry Boon.

"Wages paid to players have always been football's greatest challenge and they remain so. The wages paid to stars will continue but the economics of clubs will improve if greater toughness is shown in negotiations with first team and squad players."

The statistics in the report also reveal that the club made income of £766 per spectator compared with £1,593 for Manchester United.

Its average attendance of 25,253 during the season was 81 per cent of Ewood Park's capacity, the third lowest percentage figure in the Premiership.

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