Sunderland have had to pay Ipswich Town £125,000 as part-payment for the transfer of Marcus Stewart.
Stewart signed for Sunderland in August 2002 only hours before the summer transfer window closed, for a fee of approximately £1.75m – but the final fee was subject to the number of appearances made by the striker.
Marcus made his 40th appearance as a Black Cat recently, triggering a clause in his contract which obliged Sunderland to stump up £125,000 to the Tractor Boys.