Lord Stevens has named five Premiership clubs in his
final report into alleged illegal payments in football, as well as
identifying two managers who require particular
attention.

The former Metropolitan Police Commissioner has been conducting a
15-month probe into football's finances, and has now trained his
focus on 15 agents and 17 deals that require further
scrutiny.
Chelsea, Newcastle, Bolton, Middlesbrough and
Portsmouth have all been named after deals involving them
were flagged by Lord Stevens, and some of the clubs could now face
further investigation by the Football Association.
Stevens has further gone on to name Sam Allardyce and Graeme
Souness as two managers who have attracted concern.
Newcastle's signings of Emre, Jean-Alain Boumsong, Amdy Faye and
Albert Luque, Bolton's purchases of Ali Al-Habsi, Tal Ben Haim,
Blessing Kaku and Julio Cesar, Portsmouth's transfers for Collins
Mbesuma, Benjani Mwaruwari and Aliou Cisse and Middlesbrough's
deals for Yakubu Aiyegbeni and Fabio Rochemback have all been
identified.
Premiership runners-up Chelsea have also been named, with the
signings of Didier Drogba, Petr Cech and Michael Essien causing
Stevens some concern.
One transfer has not been disclosed, but Stevens has also picked
out agents that have either refused to co-operate or been involved
in the suspect deals.
These include Israeli 'super-agent' Pini Zahavi, Barry Silkman,
former agent and son of Newcastle boss Sam Allardyce, Craig
Allardyce, Francis Martin and Willie McKay.
A statement from Lord Stevens read: "Many lessons have been learned
and strict adherence to and enforcement of the recommendations
should ensure that the game and the transfer market can proceed in
an untainted and transparent manner."
In December, The Premier League asked Lord Stevens to undertake
further investigations into 17 transfers falling under the mandate
of his inquiry into football's finances.
In his report to The Premier League at the end of 2006, following a
nine-month probe into illegal payments, Stevens had concluded that
under five per cent of the 362 transfers covering the period from
1st January, 2004 to 31st January, 2006 required further
scrutiny.
The Premier League will pass the final findings to the relevant
governing bodies, with an FA spokesman stating: "The Premier League
will now send the findings to the FA and Fifa.
"Following the final report of the Premier League's Quest Inquiry,
the FA will give full consideration to its contents and the
documentation that is due to be passed on by the Premier League and
Quest.
"The FA has provided full co-operation and support to the Premier
League and Quest and will now go through their information as part
of our governance and regulation process. This will determine what
action is required."
source: skysports