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Promotion to the Premier League will be worth at least £170m to the winner of Saturday's Championship decider between Middlesbrough and Brighton, according to financial analysts Deloitte.

That figure could expand by around 41% to £290m if they avoid relegation in their first season in the top flight.

The £170m is made up of a minimum £95m for a year in the Premier League, plus two seasons of parachute payments.

Burnley have already been promoted after a 1-0 win over QPR on Monday.

The Clarets bounced back at the first attempt after being relegated to the Championship last season.

While the short term priority is usually investment in the playing squad, a strong emphasis on ongoing financial stability can leave a club well positioned for the future - whether or not they survive that first season.

Burnley bouncing straight back to the top flight of English football is evidence that short-term financial restraint can support medium-term success.

Premier League executive chairman Richard Scudamore said he was excited by the final-day encounter and the interest it had generated.

Middlesbrough are in the stronger position going into the game, with home advantage and knowing that avoiding defeat will take them into the Premier League.

Head coach Aitor Karanka has steered his side on a nine-game unbeaten run, although the past three matches have ended in draws.
Brighton are looking to return to the top flight for the first time since 1982-83, having been one game away from relegation from the Football League in 1997.

Like Swansea and Bournemouth, two clubs that made it from one end of the pyramid to the Premier League, Brighton can follow in their footsteps with victory at the Riverside.

Brighton face a Boro side that has lost only twice and conceded only seven goals at the Riverside.

It is seven years since the Teessiders were relegated from the Premier League and after last year's play-off final defeat by Norwich, they are looking to make amends.

The Seagulls know the full force capable from Saturday's opponents, having seen their proud unbeaten record ended by Middlesbrough in a 3-0 hammering at the Amex Stadium in December.

It triggered a mini-slump over the festive period, but one defeat in the past 19 games has propelled Albion right back into contention.

Prediction; 0-0, Middlesbrough promoted.

5/2 with most Bookmakers

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