The current League Two table bears little resemblance to how much the respective clubs are reckoned to be worth.
A new table has been put together ranking the League’s 24 clubs in order of their market value based on assessment made by the transfermarket.co.uk website.
Harrogate, currently 10th in the actual League Two table, are the lowest ranked on market value at ÂŁ1.26 million. Their highest valued player is Rory McHardle at ÂŁ270,000.
At the other extreme, Colchester United have the highest value in their players of ÂŁ4.95 million with Charlie Daniels the only League Two player valued at over a million – ÂŁ1.44 million.
They are fifth bottom going into Christmas so clearly the great under-achievers.
But what of the two Cumbrian clubs, Carlisle United and Barrow?
Well Carlisle, lying 21st of the 24 clubs are actually rated 17th on market value – ÂŁ1.96 million.
Zach Clough, who once cost Notts Forest a reported ÂŁ3 million is their top-valued player at ÂŁ360,000.
Barrow’s squad is rated at £2.52 million with forward Luke James top valued at £270,000. They are the ninth highest valued club in League Two but are currently 19th in the table.
Scunthorpe and Oldham are currently in the two relegation places, but on market value occupy 22nd and 7th places respectively.
Oldham are clear favourites to be one of the two clubs who will go to the National League at the end of the season – the first former Premier League side to face such an indignity.
They are believed to be in such a mess the EFL offered them the help of an experienced chief executive to guide them through their severe financial issues.