Sunderland boss Martin O'Neill faces a difficult summer market after it was revealed the club has suffered heavy financial losses.
The Mirror says Oâ€™Neill is facing a fight for transfer-market cash with his Sunderland boss Ellis Short after the club revealed a Â£27million loss.
O'Neill retains Short's backing, but the tycoon will order a major review of the Black Cats' footballing operation at the end of the season.
US businessman Short will have to dig deep yet again if Oâ€™Neill is to get his wish to rebuild his squad quickly, after the club announced yet another massive loss - one which doesnâ€™t even include the combined Â£20m spent Steven Fletcher and Adam Johnson last August.
Sunderlandâ€™s turnover was Â£78m in the year ending July 31, 2012, but their player trading and amortisation, wage bill and match costs totalled Â£104m - leaving Short to decide how long he goes on subsidising the Wearsiders.