Which Premier League club has the highest wages bill?
Chelsea's latest set of annual accounts have been revealed....and it confirms the Premier League champions have the highest wage bill in English football.
The Stamford Bridge club have embarked on a cost-cutting plan in recent years, with the sales of Juan Mata (£37.1m to Man Utd) and Romelu Lukaku (£28m to Everton) evidence that their free-spending days have been diluted a little.
Former Chelsea boss Jose Mourinho suggested the club's eagerness to embrace UEFA's Financial Fair Play rules forced them to find ways to trim their budgets, yet they are still paying huge wages to their star names.
A bumper new contract for midfielder Eden Hazard in 2015 contributed to a rising wage bill that totalled £215.6m, putting Chelsea well ahead of second placed side Manchester United (£203m).
Chelsea's accounts show that the estimated value of their playing squad has dropped from £349.7m from £353m, with modest activity in last summer's transfer window likely to reflect in healthier accounts for the 2015-16 business year.
Profits on player sales in these accounts were generated by the exits for Lukaku, Andre Schurrle and Ryan Bertrand, with the accounts also confirming that Blues owner Roman Abramovich put injected £46.7m into the club of his own cash.
Overall, Chelsea recorded a £23m net loss for the accounting period, but their costs are well under control compared to the early days of the Abramovich era at Stamford Bridge.
Here is a breakdown of the biggest wage bills in the Premier League:
1. Chelsea (£215.6m)
2. Manchester United (£203m)
3. Manchester City (£193.5m)
4. Arsenal (£192m)