WEST HAM United may take a €5.3 million hit after the collapse of their shirt sponsor, XL, midway through a three-year deal, it emerged yesterday, reports Matt Scott

XL Airways collapsed yesterday with debts of €200 million, leaving West Ham in search of a replacement partner after losing out on the remainder of a deal understood to be worth between €4 million and €5 million a year.

The club have suspended all sales of their replica shirts and will play at West Bromwich Albion today in an unbranded strip.

At a time when the club have been criticised by their fans over the appointment as manager of the former Chelsea player Gianfranco Zola, directors are aware of the sensitivity of reissuing replica shirts missing the sponsor's logo when supporters have already forked out for new kit at the beginning of the season.

Despite widespread interest in sponsoring the club, West Ham have still not taken the decision over whether to accept new offers. The Hammers' financial director, Nick Igoe, yesterday insisted Zola's transfer ambitions will not be affected by the off-the-field events.

"We are in excellent financial state," said Igoe.