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Relegation threatened Championship club Millwall could be forced to sell players after announcing a pre-tax loss of £2.4m for the six month period to last November. Attendances at the New Den have fallen, contributing to a loss that is £600,000 greater than for the same period in 2004. Losses for the equivalent six months in 2004 of £1.8m were eased by the sale of Tim Cahill to Everton for £1.5m. Chairman Peter de Savary pledged to continue to cut costs which largely means selling players. He stated, 'Should relegation to League One occur, the Board have contingency plans to take account of this change of status. With 13 players' contracts expiring during the close season, we are in a strong position to plan the size of our squad accordingly.'
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