A theme throughout this window has been the summer spend comparison between Leeds United and Sunderland.

Both promoted clubs have the joint-lowest three-year loss cap in the Premier League at £61million by virtue of their two years in the Championship prior to the current top-flight campaign. Yet Sunderland spent £183m this window - around £80m more than Leeds.

The Whites decided to keep hold of their key players earlier in the window instead of selling them to facilitate hefty-fee arrivals. Sources have outlined that if Rodrigo Muniz and Igor Paixao were landed, one or more current core squad players with high resale value would have had to be offloaded.

Low base wages for Sunderland combined with United’s recent losses post-relegation in recent seasons have been pointed to as the

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