Payroll covers all the people employed by the club, from the players, through the board members, through to the match day tea-lady.

There are two areas to watch. The obvious one is that that the wages just don't get too high.

The second area to keep an eye on is the ratio of the wages to the income. Deloittes who do some in-depth analysis of football finances reckon the target for this ratio should be 50-60%. This allows the club to cope with the costs of running the business, buying the occasional player, running a youth development system, putting on games, maintaining the ground etc.

The interview with Peter Ridsdale on Radio 5 discussing the financial problems at Portsmouth was the reason Cardiff's finances have been examined. He explained that he had learned lessons from Leeds and never would Cardiff be allowed to pay silly wages to players. So how has he managed that?

Cardiff have one of the worst records of teams that this site has looked at. The 2007 figure showed the club giving 90% of its income to the players. This is the best the club has managed in 8 years. In six of the last eight seasons the club has paid the players more than its total income.  This is a ridiculous way to try and run a football club.

The 2008 figures will include Cup bonuses but more of the leap will be down to employing Sinclair, Fowler and Hasselbaink on big wages.

The number of people employed within the club comes to 105. This works out as an average of £125,00 each !! This covers everyone down to trainees, and all the coaches and admin staff as well as the first team players.