It has been revealed cash-strapped Portsmouth owe Tottenham £1million for the sale of Asmir Begovic even though he has never played for the club.
Portsmouth have released their debt report to creditors, spelling out the entirety of the club's debts to be £119million.
Among the debts is the staggering revelation that Portsmouth owe money to Spurs over former goalkeeper Begovic.
During the final days of the January transfer window it is thought that, when Portsmouth sold Younes Kaboul to Tottenham in January, the club negotiated a double deal which included Begovic.
Begovic snubbed a move to White Hart Lane, preferring a transfer to Stoke, but the £1million sell-on clause included in the deal remained despite the fact the Bosnian has no connection with the North London outfit.
The report also revealed the club owe in the region of £9million to agents, including just over £2million to Pini Zahavi, and a further £2million to a company called 'PECO AG'.
A total of £38million is owed to assorted owners, including Sacha Gaydamak and Sulaiman al Fahim.
They also owe another £17.3million in transfer fees to clubs including Liverpool and Tottenham Hotspur.
Players are also owed £3.04million in image rights and £1.86million in unpaid wages to illustrate the club's dire financial problems.