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Everton’s takeover by the American investment firm 777 Partners remains on course, despite the possibility of a points deduction that could put the Merseyside club at greater threat of relegation. The Premier League are reportedly pushing for Everton to be deducted 12 points during an investigation into possible breaches of financial regulations but 777 are adamant they still want to proceed with plans to complete a buyout. Everton majority shareholder Farhad Moshiri has signed a deal with 777 Partners, who have invested in a range of clubs including Genoa, Sevilla and Hertha Berlin. Everton were accused of breaking Financial Fair Play rules, which are supposed to limit clubs to a total loss of £105m over a three-year period. But Everton announced losses £44.7m in 2022, £121.3m in 2021, £139.9m in 2020, £111.8m in 2019 and £13.1m in 2018. The Premier League charged them in March though Everton have insisted they have complied with the regulations and their additional losses stem involve allowances clubs were permitted when Covid meant grounds were empty. Everton disclosed all scenarios with 777 during talks and financial due diligence and the potential outcome was priced in to the structure of the deal. A 12-point deduction would leave Everton, who only just avoided relegation in the last two seasons, on minus five. Other potential punishments, if Everton are found guilty, could include a transfer ban or a fine, which West Ham were given for the third-party ownership of Carlos Tevez and Javier Mascherano in 2007. Read More Everton face ‘12-point deduction’ over alleged financial breaches Everton boss Sean Dyche pays tribute to ‘amazing servant’ Bill Kenwright Bill Kenwright: Theatre producer who went from terraces to boardroom at Everton

Ange Postecoglou has played down the significance of Tottenham potentially moving five points clear at the Premier League summit with victory at Crystal Palace on Friday. Spurs returned to top spot on Monday with a 2-0 win at home to Fulham and play before Arsenal and Manchester City this weekend. Postecoglou insisted his primary focus is on improving the team after he was critical of their second-half display against Fulham. “It doesn’t really add any significance because whatever happens Friday night there’s still a full round of Premier League fixtures to be played and nothing of any real significance comes of that,” he said. “We’re in a good space at the moment but again we’ve still got plenty of work to do to make sure what we do now is sustainable. That’s the main thing. “It’s not about making a short-term impact, it’s about building something which hopefully brings sustained opportunities of success for the club. “There is a really good reason no manager will talk about winning a title in October or November because we know there’s a long way to go.” Tottenham’s ascent to first position has seen them score 20 goals in nine matches, but Postecoglou feels attack is the area where they can improve the most. He added: “We still have to grow in every area. There are areas where we are already very good, particularly around the defensive side of the game. I think we’ve been excellent there – really consistent. “I still think our main growth will come in the attacking side of the game. I still think particularly in the front third, a lot of our movements are still not natural and fluent like we want them to be, which isn’t surprising. “But what is getting us the goals is that we have great quality up there, which is contributing to that. I still think the biggest growth for us will be in our attacking side of the game.” Spurs will have to assess Destiny Udogie for the Selhurst Park clash after the left-back was withdrawn in the 56th minute of Monday’s win with muscle tightness. Pape Sarr (illness) and Ben Davies (knock) are fit and Yves Bissouma is also available after he served a one-match ban for his recent red card at Luton, but Postecoglou was coy over his team after Pierre-Emile Hojbjerg impressed against Fulham. “It’s no different to any other week. They’re not really dilemmas, just choices that people in my position have to make and I’ve always made those decisions pretty simply and cleanly about what I think we need,” the Australian coach explained. “Tomorrow night we’ll start with a certain group of players and finish with another and it’s about trying to get the job done. When that games done, we’ll look to the next one. “It’s good to have Biss available, he’s been a big part of what we’re doing. The team did well the other night so that should make us stronger.” Postecoglou also heaped praise on opposite number Roy Hodgson ahead of their second meeting. The Spurs boss faced Hodgson back in 2016 when they were in charge of Australia and England respectively in a friendly at the Stadium of Light. Asked if he still expects to manage at 76, Postecoglou replied: “Who knows. That’s not the plan. Seventy-six? Somewhere on a Greek island, lying back watching football from around the world, maybe doing some punditry and becoming an expert overnight. That’s the plan but you never know in life, mate. “I coached against Roy up in Sunderland so I have had the pleasure of coaching him at international level. “He is an outstanding manager, he’s an absolute gentleman and whenever I have come across him people always talk about the kind of person he is and I love his career, for someone like me with a different journey I have so much admiration for the career he has had.” Read More Maro Itoje praises ‘courageous’ Tom Curry for reporting Mbongeni Mbonambi Shambolic England slip to eight-wicket defeat against Sri Lanka Celtic will only get better at game management – Matt O’Riley Sandro Tonali’s reported ban brings calls for ’empathy and support’ from charity It doesn’t add up – North Wales Crusaders chief on IMG’s new grading system England ‘at end of cycle’ in ODIs – Michael Atherton

VIDEO: Inflatable penis fan escorted from Sam Houston - UTEP game.

By Alan Baldwin U.S. ski great Bode Miller expects compatriot Mikaela Shiffrin to have another dominant season and

Matt O’Riley feels Celtic can make further strides in the Champions League with better game management. Brendan Rodgers’ side produced a blistering first-half display against Atletico Madrid on Wednesday and deservedly led 2-1 at the interval. Midfielder O’Riley was at the heart of the action with an excellent exchange of one-touch passes to set up Kyogo Furuhashi’s opener and Celtic attacked with pace and purpose throughout the opening 45 minutes. They were pegged back eight minutes into the second half by Alvara Morata’s header and could not quite replicate the tempo of their attacking play, which Atletico boss Diego Simeone admitted his side had struggled to deal with in the opening period. A 2-2 draw gave Celtic their first point of the Group E campaign and fuelled belief within the squad. O’Riley said: “Lots of positives, a very good performance for the most part. We lost a bit of control at times, especially at the start of the second half, but overall it was a good performance and very good goals against a defensive team. “We were a bit disappointed not to get three points but a point on the board is a step in the right direction, so I think there is a lot to look forward to.” The Denmark Under-21 international felt they could have calmed the game down themselves after the break to deny Atletico a way back in. “It’s not necessarily sustaining that level, it’s managing the game in different ways,” he said. “There were times, especially at the start of the second half, where we could have managed it a lot better in terms of slowing the game down, pulling a few guys under the ball and just keeping the ball for a bit. “I know, naturally, you are at home and the crowd wants you to play quickly all the time but there are times when you’ve just got to slow it down and I think that’s something we will get better at.” Feyenoord’s win over Lazio sent them top of the group on six points and Celtic will need to take points from away games in Rome and the Spanish capital to keep their hopes of qualification alive before the Dutch champions visit Glasgow in December. Captain Callum McGregor said: “That’s the challenge now. We’ve got our point on the board, we obviously need more to get out the group but this should give us the belief that, if you look after the ball and play together as 11, there’s no reason why you can’t go there and get something out the game. “If we want to qualify then the next two games are vital. “Now we have played the three teams, there’s nothing to suggest we can’t have a strong second half to the campaign.”

Manchester United have announced record revenues of £648.4m for the last financial year and expect to bring in even more revenue this season. But they made a net loss of £28.7m, despite cutting their wage bill by £52.8m – partly because they were not in the Champions League but also for a season when the best-paid player, Cristiano Ronaldo, left part way through the campaign – after expensive transfers. Their accounts cover a 12-month period ending on 30 June, in which they signed Mason Mount this summer but also made the expensive purchases of Casemiro, for £63m, and Antony, for £86m, in 2022. United paid out £331.4m in salaries to their players last season, a sum that is likely to rise for the current financial year because salaries are raised when they are competing in the Champions League. With the added income of playing in Europe’s premier continental competition, United anticipate a revenue of between £650m and £680m this year. United also said that, for the first time since 2016, no dividends were paid to the owners, the Glazer family. The club’s debt remains at £538m while they also owe an additional £106m with a revolving credit facility. United paid £21.4m in net finance costs over the 12 months – down £40.8m, partly due to a change in exchange rates. United’s broadcasting revenue dropped £5.8m last season as they counted the cost of playing in the Europa League, a consequence of a sixth-place finish in the Premier League in 2021/22. But their commercial revenue reached a new high of £302.9m, up £45.1m, which was driven by a £41.6m rise in sponsorship income. United have since signed a 10-year £900m kit deal with Adidas, which is likely to lead to a further increase in commercial revenue. United’s matchday revenue also went up by £25.9m to £136.4m, aided by a host of home games during their runs to the FA and Carabao Cup finals. For much of the last year, United have been for sale, with Sir Jim Ratcliffe and Ineos expected to take a 25 per cent stake in the club. Read More Lauren James to miss England’s games against Belgium with concussion Manuel Akanji: Manchester City are ready to win the derby at Old Trafford Esme Morgan pleads for patience and politeness from England’s autograph hunters

Asking a footballer who is addicted to gambling to play in stadiums plastered in betting logos is akin to making an alcoholic work in a pub, campaigners have said. The Big Step campaign, part of the Gambling With Lives charity, has said Newcastle midfielder Sandro Tonali deserves “empathy and support” for his gambling rather than a 10-month ban. Italian football federation (FIGC) president Gabriele Gravina said on Thursday the 23-year-old had been suspended for 10 months and ordered to undertake a further eight-month rehabilitation programme, according to reports in Italy. The player’s agent, Giuseppe Riso, has said his client is living with a gambling addiction. The PFA is understood to be working with and continuing to support Tonali. “Footballers are human and if they are suffering from addiction they deserve empathy and support, not lengthy bans,” the Big Step said in a statement issued to the PA news agency. “Every football game is wall-to-wall with gambling ads, not just across shirts but around stadiums and related media content. “Sending someone addicted to gambling into this environment is like sending an alcoholic to work in a pub. If you force young footballers to endorse addictive products then don’t be surprised if they use them. “Ending all gambling advertising and sponsorship in football, including all parts of the shirt and in every stadium, will help to prevent harm to those on and off the pitch.” Gravina told reporters: “An agreement has been reached between the federal prosecutor and Sandro Tonali. “The plea agreement is for 18 months, of which eight months is for rehabilitation, which involves therapeutic activity and making at least 16 public appearances. “The rules call for a certain number of years of suspension, but the plea bargain and extenuating circumstances have been taken into consideration and the players’ collaboration went above and beyond, therefore we must continue to respect the rules we have established for ourselves.” Tonali was one of several players named in the FIGC’s investigation, which also saw Juventus midfielder Nicolo Fagioli banned for seven months. Read More It doesn’t add up – North Wales Crusaders chief on IMG’s new grading system England ‘at end of cycle’ in ODIs – Michael Atherton England bowled out for just 156 in must-win World Cup clash with Sri Lanka

The truth behind reports suggesting a potential return to Manchester United for goalkeeper David de Gea. The 32-year-old left the club on a free transfer in the summer and remains unemployed.

Both Barcelona and Real Madrid were victorious in the Champions League this week and they face eachother in La Liga on Saturday.

Newcastle midfielder Sandro Tonali has accepted a ten-month ban for gambling breaches.

Liverpool will be looking to maintain their perfect start to the Europa League campaign with a third successive victory in the competition against Toulouse. Jurgen Klopp’s side have won both their matches so far in the competition and will have had sufficient time to recover for the fixture from their 2-0 win over Everton in the Merseyside derby on Saturday. With another home match coming on Sunday against Nottingham Forest, Klopp may decide to rotate his players across the two fixtures. Toulouse are unbeaten in the group, having lost one and won one from their opening two games. Here’s everything you need to know about the fixture: When is Liverpool vs Toulouse? The match will take place on Thursday October 26 at 8 pm BST (9pm CEST) How can I watch it? Liverpool vs Toulouse will be shown live on TNT Sports 1 streamed live through the Discovery + app with coverage starting at 7.45 pm. Team news Cody Gakpo is set to return after injuring his knee in the defeat to Tottenham but Andy Robertson could be out until the new year after undergoing surgery. Kostas Tsmikas is expected to continue in his place.Ibrahima Kounate returned to the starting XI against Everton, but he has only just returned from injury and Klopp might not want to risk him twice in less than a week. Predicted Liverpool line up: Liverpool XI: Alisson, Alexander-Arnold, Matip, Van Dijk, Tsimikas, Elliott, Endo, Gravenberch, Diaz, Jota, Nunez Odds Liverpool 1/6 Draw 13/2 Toulouse 11/1 Prediction Liverpool might concede early as they have done a few times this season, but will have enough to overcome the Ligue 1 side. Liverpool to win 3-1. Read More Former Everton boss David Moyes pays tribute to ‘wonderful man’ Bill Kenwright Liverpool set for boost as Cody Gakpo in line to make return against Toulouse Van Dijk holds key to trophy hopes - is he still the best centre-back around? Everton boss Sean Dyche pays tribute to ‘amazing servant’ Bill Kenwright Build from the front? Liverpool and Jurgen Klopp are repeating an old trick Jurgen Klopp knows Liverpool must shoulder the burden of Andy Robertson’s injury

Newcastle United’s Sandro Tonali has been banned from football for 10 months, the president of the Italian football federation (FIGC) has confirmed. Gabriele Gravina insists the Newcastle midfielder will be suspended for 10 months and follow a rehabilitation programme following an investigation over betting on matches during his time at AC Milan. It means Tonali will miss the remainder of the season for Eddie Howe’s side and be unavailable for Euro 2024, should Italy qualify. “The FIGC Prosecutor and Tonali have reached an agreement which I have already approved,” said the FIGC President. “The agreement consists of a 10-month ban plus eight months of rehab activities and at least 16 public appearances.” The 23-year-old was under investigation by the Italian Prosecutor’s Office and the Italian Football Federation, who found the Italy international had broken gambling rules. Tonali, who was signed by Newcastle from Milan for £50m this summer, fully cooperated with the investigation and was handed a reduced sentence. “Rules provide a ban for a few years, but there can be a plea agreement and attenuating circumstances,” Gravina added. “The guys collaborated above and beyond expectations, so we will continue to follow the rules we had adopted.” The midfielder’s agent, Giuseppe Riso, said Tonali suffers from a gambling addiction and the player has agreed to a treatment programme for gambling problems. Tonali’s punishment comes after the Juventus player Nicolo Fagiolo was banned for 12 months, with five suspended, amid the biggest betting scandal to hit Italian football in almost 20 years. Aston Villa’s Nicolo Zaniolo has also been investigated by authorities. Read More Newcastle determined to bounce back from Champions League setback – Joe Willock Eddie Howe’s tactical move exposes Newcastle weakness in Dortmund ‘lesson’ Newcastle given reality check as summer decision returns to haunt them