Sunderland on the brink of financial meltdown

Sunderland have called in the Professional Footballers' Association as debts of more than £30million threaten to take the club…

Sunderland have called in the Professional Footballers' Association as debts of more than £30million threaten to take the club into administration.

The Wearsiders are struggling to pay players' wages and Taylor is at the centre of negotiations to defer salary payments until the financial crisis eases.

The failure to sell top players like Kevin Phillips and Thomas Sorensen after relegation has left the club struggling to stay afloat.

PFA chief executive Taylor told Sky Sports: "We have been to the club and there have been talks with players and looking at getting the co-operation of players with regards to the deferment of wages until the financial situation at the club picks up.

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"It is not a question of contracts being cancelled, but there may well be some contracts cancelled and there may well be some players who stay and agree to defer some of the money.

"We were very impressed by the attitude of the players at the club. They are being realistic and practical about the situation."

Sunderland have already been forced to make large-scale redundancies at the Stadium of Light, and have closed two club shops, while season ticket sales are predictably down on last season.

Despite pulling in the fifth best attendances in the country last season Sunderland struggled on the pitch, picking up just one point this year as they slipped out of the top flight with a record low number of points.

They spent more than £20million attracting Tore-Andre Flo, Claudio Reyna, Stephen Wright, Matthew Piper and Marcus Stewart to the club, but the outlay was not reflected in results on the pitch.

After Peter Reid and Howard Wilkinson tried and failed to turn things round, the board turned to former Republic of Ireland manager Mick McCarthy - but Sunderland lost all nine games under his leadership.

McCarthy, who has watched David Bellion and Jurgen Macho join other Premiership clubs after their contracts at the Stadium of Light expired, has been hoping to pick up cash for Sorensen and Phillips as well as Flo and Gavin McCann.

But despite hoping to receive £400,000 from West Brom for Swiss international defender Bernt Haas, the club have yet to receive any money.

That is not to McCarthy's advantage as he bids to make a successful attempt at regaining Sunderland's Premiership status at the first attempt.