Liverpool are expected to step up their interest in Portsmouth fullback Glen Johnson.
The News of the World says Pompey have announced a record £70m turnover, thanks in part to last season's 1-0 FA Cup final triumph over Cardiff City. But the club's latest accounts show crippling debts of £49m.
They will now be forced to cash in on their best players, including Johnson, who is on Liverpool boss Rafa Benitez's wish-list.