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As much as $100 million on line in EPL finale
May 11th, 2007 7AM

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As much as $100 million could be on the line when Sheffield United hosts Wigan Athletic at Bramall Lane on Sunday on the final day of the English Premier League season.

Victory will keep the winner up for at least another year, while relegation will cost Wigan, Sheffield United or West Ham, the third team in the danger zone, anywhere between $60 million and $100 million.

If Sheffield wins or draws, it will be safe and Wigan will go down, while three points for Wigan keeps it safe and would leave Sheffield needing West Ham to lose against champion Manchester United at Old Trafford. West Ham could still survive in the unlikely scenario of a narrow defeat combined with Sheffield scoring four or more goals at home.

England's three UEFA Cup spots will also be decided on Sunday.

Everton, which plays at second-place Chelsea, is in the best shape. Tottenham, which is tied with Everton for fifth place after Thursday's 1-1 tie with Blackburn, needs a point against Manchester City to be assured of returning to the UEFA Cup.

Bolton, whose manager Sam Allardyce resigned last week, must beat in red-hot Aston Villa to avoid losing a UEFA Cup berth it appeared to have wrapped up months ago.

Wrapping up a dream first Premier League season, Reading has a shot of playing in Europe next season but must win at Blackburn and hope Spurs loses or Bolton doesn't win. Portsmouth, which hosts Arsenal, is a longshot for the third UEFA Cup spot.

ENGLAND (Premier League)
Sunday:
1. Manchester United (85 pts.) vs. 16t. West Ham (38 pts.) (Fox Soccer Channel, live, 10 am ET).
9. Portsmouth (53 pts.) vs. 3t. Arsenal (67 pts.) (Setanta Sports USA, live, 10 am ET).
10. Blackburn (51 pts.) vs. 8. Reading (54 pts.) (Fox Soccer Channel, delay, 12:30 pm ET).
2. Chelsea (80 pts.) vs. 5t. Everton (57 pts.) (Fox Soccer Channel, delay, 2: 30 pm ET).
16t. Sheffield United (38 pts.) vs. 18. Wigan (35 pts.) (Setanta Sports USA, delay, 3 pm ET).
7. Bolton (55 pts.) vs. 11. Aston Villa (49 pts.) (Setanta Sports USA, delay, 4:45 pm ET).



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