We all know the English Premier League is a multi-million pound industry for any football club lucky to compete in it.
But although any one of the 20 teams can expect to earn a lot of money for just turning up, to succeed teams have to invest a lot of money into player wages.
The 2012/13 season was no different. Every team forked out at least £1m per point in wages and that figure will only increase in the future.
Here we'll take a look at the top seven finishers from last season (Liverpool, Everton, Tottenham, Arsenal, Chelsea, Manchester City and Manchester United) and see who spent the most per point and who got the best value for money.