A number of football clubs outside of the top flight are concerned about their finances, despite record amounts of cash going to teams in the Premier League.
Accountancy firm BDO predicts almost a third of clubs in the Championship and League One will consider being put up for sale this season.
The report claims that two in three club say they are reliant on their main shareholder to cover their losses.
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However 85 per cent believe they will comply with UEFA's Financial Fair Play rules, while 10 per cent would be unable to for at least one season.