West Ham could have to raise £100m in player sales if they are relegated

• Club reported £104.2m loss in last set of accounts

• Bowen, Fernandes and Summerville would have suitors

West Ham will be under pressure to raise more than £100m through player sales if they are relegated. The club reported a loss of £104.2m in their last set of accounts and their financial problems will deepen if they are no longer in the Premier League.

Nuno Espírito Santo’s are on the brink of going down after losing 3-1 at Newcastle on Sunday. Their fate will in effect be confirmed if Tottenham draw at Chelsea on Tuesday night and sealed if Spurs win. West Ham are realistic enough to know they will probably be in the Championship next season.