I too was thinking that the 60k figure is a bit of a made up figure. Does the 60k figure relate to Tuesdays cup game or to previous SPL games? What the hell is the break even figure? Who can you equate attendance which has season ticket holders, corporate and gate sales to attendance? What is the costs of running each game? What is the wage bill? If it is Tuesdays figure - how much money did we have to give to East Fife? And mostly why is it a nice round figure - it screams of a made up figure!