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Liverpool were the Premier League side that delivered the best value for money in the Premier League last season.

Research commissioned by The Times looked at the most recent set of financial accounts for Premier League clubs that covered the 2020/21 financial year and analysed the spend on transfers and wages to create a table to show which clubs were getting the best value for money.

The analysis by football finance experts looked at the amortisation of transfer fees, where the fee is spread over the life of the player's contract for accounting purposes, and the wage liabilities that were on the books. To work out an expected points total, analysts used a baseline of 23 points and calculated that clubs should expect to gain an earn an average of 1.2 points for every £10m that was spent.

The results of the research placed Liverpool at the