Tottenham risks losing £50 million if they fail to qualify for the Champions League. Spurs face Wigan Athletic today.
Deloitte's Adam Bull said: "Champions League competition is likely to be in the range of between £35m and £55m each depending on the club.
"The impact of relegation from the Premier League at the end of 2012-13 is likely to be in the region of £40m to £50m.
"The figures for 2013-14 will be broadly similar."
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