Police are investigating after spy cameras were apparently found at Leeds United's stadium.
There are claims that surveillance equipment was discovered in the boardroom and toilets at Elland Road.
West Yorkshire Police says its inquiry centres around an allegation of theft, relating to claims that club funds were wrongly used to purchase technical equipment.
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In a separate development, David Haigh has resigned as the club's managing director days after the take-over of the team by Massimo Cellino.