By Dan Smith
June 29 2002

A leading football accountant thinks Division 2 and 3 clubs will be around £100,000 better off with regionalised divisions. With the current financial difficulties clubs are in, this has now become a high possibility. Many Football League club chairman had objected to the proposals of a North-South split in recent years but with many clubs now in severe financial difficulties they may face the option of regionalisation or going bust! The system was last in operation in the old Third Division between 1920 and 1958.

The report by accountant Gerry Boon is based on finances at the end of the 2000-2001 season before the collapse of the TV deal, but many clubs were finding it increasingly difficult to stay afloat back then.

Boon says the recommendation is based not only on the amount of money which would be saved on travelling costs but also on the increase in local derbies, which would boost gate receipts.

Boon believes agreeing to the divide could be the key to survival for the Second and Third Divisions.