The jury in Harry Redknapp and Milan Mandaric's tax evasion trial was sent home on Tuesday after failing to reach a verdict after nearly four hours of deliberations.
The jury will resume deliberations at Southwark Crown Court on Wednesday as the Spurs boss' two-week court case reaches its climax.
Earlier on Tuesday, judge Anthony Leonard had warned the panel to forget about the "emotive subject" of football as they considered the evidence.
"Football is an emotive subject, stirring in an individual anything from deep passion to resentment," he said.
"This case is not about football but about allegations of tax fraud."
Both Redknapp, 64, of Poole, Dorset, and Mandaric, 73, from Oadby, Leicestershire, deny two counts of cheating the public revenue when Redknapp was manager of Portsmouth Football Club.
The first charge of cheating the public revenue alleges that between April 1 2002 and November 28 2007 Mandaric paid 145,000 US dollars (£93,100) into the account.
The second charge for the same offence relates to a sum of 150,000 US dollars (£96,300) allegedly paid between May 1 2004 and November 28 2007.