Wigan Athletic facing losing £50 million if they suffer relegation.

Wigan face Tottenham today in a must-win game.

Deloitte's Adam Bull said: "The large reduction in broadcast income from missing out on the first year of the new Premier League broadcast deal will be partly offset by the estimated increase in parachute payments for the clubs relegated into the Championship for the 2013-14 season.

"Of the £40 to 50m, the reduction in broadcast income will be in the region of £35m."