Paul Rawnsley, director of the Sports Business Group at Deloitte, said most Premier League and Championship clubs are approaching their season ticket capacities for the 2008-9 season.

"While football is not recession-proof, it is recession-resistant," he said.

"Football fans are still demonstrating their commitment and loyalty to their clubs, despite the challenging economic climate. Attendances in the Championship, the fourth best attended league in Europe last season, averaged more than 20,000 in the first round of matches this season."

Deloitte expects strong match attendances to underpin an increase in the total revenues of Premier League clubs to almost £2bn during 2008-9.