What does Everton's latest points deduction mean for Sheffield United?

Sean Dyche's side have dropped to 16th after being docked two points for breaching the league's profit and sustainability rules (PSR) for the period 2020-23.

Everton were found to have overspent by £16.6m in that time.

The Premier League allows clubs to lose a maximum of £105m over three years, although he Toffees' case has been complicated by the fact there are exceptions for items such as infrastructure spending and they are currently in the process of building a 60,000 stadium at Bramley Moore Dock.

They were docked 10 points earlier in the season for going over the limits between 2019 and 2023 but it has not reined them in sufficiently to avoid another breach.

This term new rules have been brought in to ensure cases are dealt with more quickly, hence the double whammy.

Everton's previous punishment was reduced on appeal to six points in February.

Last month Nottingham Forest were docked four points for overspending, although in their case, two of three seasons in questions were spent in the Football League, where the limits are tighter.

Forest sit outside the relegation zone only on goal difference from Luton Town, who are also on 25 points. Everton are on 27.

Forest accepted their guilt, but are appealing the punishment.

Everton say they and their legal team have "begun the preparations to appeal the commission's (latest) decision", which could mean it is only after the season finishes that we know who is relegated.

Appeals must be adjudicated on by May 24 – five days after the final Premier League games of 2023-24.

All of which is likely to be academic to the Blades, who need three wins from their last seven games to draw level on points with where Luton and Forest are now.

Sheffield United's final away game of the season is at Everton's Goodison Park on May 11.