Sunderland to shed up to 90 jobs as costs soar

Sunderland are shedding up to 90 jobs and parting company with their chief executive, Hugh Roberts, as they prepare for almost certain relegation.

The Black Cats, who have sacked two managers this season and are at the foot of the Premiership, are also preparing to offload several players at the end of the season after admitting that their wage bill had reached an "unacceptable level".

Soaring wages and virtually no income from player sales contributed to losses of £5.4m in the six months to 31 January, compared with a profit of £4.4m in the same period last year. The shares fell 12 per cent to 55p, valuing the club at £4.5m.

Bryan Sanderson, the chairman, said: "The 2002-03 season has been one of the most disappointing in our recent history. Everybody connected with the club will feel the pain should we relinquish our Premiership position, as seems increasingly likely despite significant investment in the playing squad. Painful restructuring will be needed on both the playing and non-playing side of the business, but we are determined to make tough decisions."

Roberts is going as part of draconian back-office cut-backs. A savage reduction in the playing squad is also likely after operating expenses surged 26 per cent in the half year, caused entirely by higher player wages.

Sunderland's wages-to- turnover ratio has soared from 46 per cent to 70 per cent and the club said this would be "significantly reduced next year". By contrast Manchester United last week reported a wages-to-turnover ratio of 43 per cent.

Sunderland's wages figure includes unspecified compensation paid to Peter Reid, who was sacked as manager earlier in the season. The settlement to his successor, Howard Wilkinson and his assistant, Steve Cotterill, who were also replaced last month, will be included in the full-year results.

Thomas Gravesen's controversial challenge on the Newcastle United defender Olivier Bernard is not mentioned in the report by the referee, Neale Barry, on Everton's 2-1 win over the Magpies at Goodison Park last Sunday.

Barry allowed play to continue after the Danish midfielder caught the Frenchman high and late deep inside the Everton half. The Newcastle manager, Sir Bobby Robson, was furious that Barry did not award a free-kick and dismiss Gravesen, who had already been booked. The Football Association now has to decide whether the challenge needs to be referred to its video panel for further consideration.

The Dutch veteran Frank de Boer is keen to come to Blackburn Rovers and end his playing career in the Premiership. The Barcelona defender is a free agent in the summer and has been approached by Graeme Souness. The Rovers manager confirmed last night that he hopes to be discussing a contract soon, with De Boer looking for about £30,000-a-week and a two-year deal.

The Chelsea doctor, Neil Frazer, paid tribute to Gianfranco Zola's "age-defying performances". Zola, who turns 37 in July, may be the oldest member of the Chelsea squad but has the thinnest medical records at the club, as he has never had a football-related operation.

"Watching Franco recently, he was doing athletic things that would be beyond most 24-year-old sportsmen," Frazer said. "He has incredible discipline. He's unbelievably focused and his preparation in the dressing-room before a game shows all that."