FOCUSED chairman Bob Murray is refusing to consider the thought of Sunderland playing Division One football again next season.

And the Sunderland chief is willing to reward the club's stars with a bumper promotion bonus if they return to the Premiership.

After a turbulent summer in which no fewer than 25 senior players departed through the Stadium of Light exit doors, manager Mick McCarthy has guided the Black Cats to a play-off place and within sight of the top two.

Back in August McCarthy's crop of stars agreed to defer their wages in an attempt to help the club take a step towards financial security.

Debts have now been steadied at around £38m and Murray is in a position to back McCarthy in the transfer market again in a bid to help Sunderland bounce back to the Premiership at the first attempt. And should the Wearsiders achieve that goal they will receive a seven-figure bonus - believed to be the most lucrative promotion scheme in English football - to reflect the playing staff's efforts during a difficult period.

The Sunderland stars, who play Ipswich Town in the fourth round of the FA Cup on Saturday, will also receive cash raised from any run in the famous competition to help pay back the wage deferrals they agreed to.

"The bonus for promotion is the biggest ever in the game. And the players will also get all the proceeds from the cup receipts from whatever Cup run we go on," said Murray.

"We are coming out of the darkness and we are turning the corner. People don't realise just how massive a thing it was for us to postpone players' wages. They are very well paid and players are often accused of doing nothing in return.

"It was a massive plus point for us when we were re-financing ourselves to tell the bank that these players had, in totality, agreed to defer their wages."

Murray believes the legendary Brian Clough would have struggled to save Sunderland from the drop at the back end of last season when McCarthy took over from Howard Wilkinson in March.

But the Sunderland chairman has been delighted with the way McCarthy has steered the club through one of the worst times in the club's history and firmly into contention for a place in the top-flight.

"They have been the hardest ten months I've endured," said Murray. "It was good for Mick to come in when he did because he realised the club was in a much worse state than he thought.

"Nobody, when Mick arrived, could have turned things around and stopped us going down. I don't think Brian Clough could have turned things around.

"But what we did want was to see Sunderland in the top six by January and although it was an almighty challenge we are there.

"But all I am really interested in is promotion this season. Nothing else interests me.

"People say that we will not be able to cope if we did get promoted. But let me say this, I would like to deal with that as a problem. I can't wait to get in the Premiership and survive there.

He added: "We have been working since February to try to turn things around. We have moved 25 players on since then and it has been difficult.

"But we have got the wage bill down from £34m to £17m and we are pleased with that, even though we have still got the highest wage bill in Division One.

"We still have 38 pros at this club and that is also the biggest squad in Division One.

"We have tried to keep the banks happy and support Mick McCarthy as much as we can with the team. By doing that it was no surprise that we were in the position we were in going into January."

Murray is possibly one of the best placed to pass comment on the plight of financially troubled Leeds United - rock bottom of the Premiership - and he has urged them to follow Sunderland's lead in a bid to help the club survive.

Acting chairman at Elland Road, Trevor Birch, met with the players and officials from the Professional Footballers Association yesterday to discuss measures of trying to stop the club going into administration.

The Leeds stars have offered their support to the club for proposals for them to defer their wages and Murray believes that is exactly what should happen.

"Players have a morale responsibility in their behaviour to set an example to youth," said the Sunderland supremo. "As professional footballers they are in a privileged position. They have a guaranteed income whether the club goes bust or they break a leg. No matter what happens they will get paid. So they are duty bound to look at the people who pay their wages."

And, although he feels for Leeds' situation, Murray believes the Yorkshire club seem to be in a much worse position than what Sunderland found themselves in towards the end of last season.

"When the club's history is at stake and it's a club of this magnitude you can't contemplate what it is like to be in so much debt," said Murray.

"Look at Leeds, I can't understand how they were £90m in debt but still trying to find £100m for a new stadium. It's frightening and if they also have to digest relegation, like we had to, then it doesn't bear thinking about.

"I get comfort from the fact that others could go through a lot worse than me. At least we saw this coming where others have not.

"Leeds have never been out of the Premier League; they are a big city club with big support and it's terrifying what they are going through.