Deloitte has reported that the average Champions League attendance for the first two rounds of matches was 37,400, up 5 per cent on last season.

Premier League attendances are also up one per cent, although 75 per cent of Premier League clubs froze or reduced season ticket prices this season amid the recession.

But Deloitte has declared the two bits of news as further signs that the biggest football clubs are insulated from the downturn.

Dan Jones, partner at Deloitte’s Sports Business Group, said that fans "will sacrifice other luxury items before they will give up their sport fix."

But he said that it was generally only the biggest clubs which were benefiting.

"We are seeing a flight to quality whereby the largest clubs perform well but for smaller clubs the challenges are greater."