A FURIOUS Bob Murray has slammed suggestions that Sunderland's board spent last summer planning for a swift return to the Championship.

And, while Mick McCarthy continues to hang on to his job despite his side's record of just two Premiership wins, the Black Cats chairman has underlined his disgust at Sunderland's struggles this season.

McCarthy has consistently sought to defend his summer spending by highlighting the role the likes of Jon Stead, Tommy Miller, Kelvin Davis and Nyron Nosworthy will play in securing the club's long-term future.

But, last weekend, the Black Cats boss appeared to go further by claiming last summer's recruitment policy was drawn up with half an eye on a rapid return to the Championship. While Premiership survival was always the priority, McCarthy claimed Sunderland would be in a healthy position should they be relegated because they had assembled a group of players that would be a "force to be reckoned with in the Championship".

This has upset a sizeable proportion of Sunderland fans, who took McCarthy's words to be a tacit acknowledgment that Premiership survival was never a serious ambition this season.

Murray insists that is categorically not the case and, with the £10m the Black Cats spent on transfer fees and wages this summer equalling the pre-season spending of both Wigan and West Ham, he has denied hampering Sunderland's survival chances through a lack of ambition.

"We did not go up into the Premiership just to make up the numbers or with a plan to come back down," said Murray, who also claimed Sunderland would have spent significantly last month had their top-flight status been all but secured. "That's just a ludicrous suggestion.

"We expected it to be a difficult and hard season back - as Wigan and West Ham did - but we did not expect to be in the position we are today - none of us are happy about that.

"Our transfer policy in the summer was to spend as much as we possibly could, within the constraints we face, and we spent every penny that was available.

"The policy was to acquire players to secure our position in the Premiership and certainly not a subsequent season in the Championship. The board did not dictate the number of players to buy or which targets to pursue.

"All our player contracts, like the majority of clubs now, are much more performance-related and also reflect our status - good and bad - but that's just sound business. It's not a case of planning for relegation."

With Sunderland on course to rival their own unwanted record for the lowest number of points in a Premiership season, the post mortems into a consistently calamitous campaign have already begun.

Murray has been criticised for his lack of spending, while McCarthy has also come under fire for signing players who have failed to perform in the top-flight.

Last weekend's 2-0 defeat to West Ham underlined just how far the Black Cats have fallen this season - nine months ago, McCarthy's side were beating the Hammers to claim the Championship title.

The two sides' fortunes have contrasted greatly since then, with Murray admitting the club's capitulation has exceeded even his worst-case predictions.

"The facts are we finished last season 21 points ahead of West Ham and seven points ahead of Wigan," he said. "That should have been good foundations.

"Our worst-case scenario in the summer was that we would still be scrapping at the end of the season for our place. Unfortunately, we haven't even had one good spell or won one game at home for our fans."

While the merits of Sunderland's pre-season planning will rage on, this season's relegation will not precede the kind of financial meltdown that accompanied their last departure from the top-flight.

This season's struggles will still lead to a significant reduction in income for a club saddled with debts of around £38m but, with most contracts including an automatic wage reduction for a drop in divisions, financial stability should act to soften the blow of relegation this summer.

That is little cause for comfort at the moment but, while Murray admits he has refused to take any unnecessary risks, he denies Sunderland's current budget is the lowest in the Premiership.

"At our game against West Brom, I was talking to their chairman and he confirmed that, despite them being in their second successive season in the Premiership, our wage bill is higher than theirs," he said. "It's not a case of us lacking ambition, not being prepared to pay Premiership wages or not wanting to remain in the top-flight.

"It was certainly not our intention to come into the Premier League just to make up the numbers. Far from it. And, from a financial perspective, being in the top-flight is worth far more than parachute payments in the Championship.

"We all feel very let down by the season and are having to manage the most difficult scenario we could all imagine - it's certainly not a situation anyone would have purposely planned for."

l Sunderland's second string played well but came away with only a point in a 1-1 draw with West Brom at the Aggborough Stadium, writes Neville Pilkington.

In recent reserve games player performances have been more important than results.

Full backs Stephen Wright and George McCartney proved their return to fitness in last week's games and were recalled to the first team at West Ham.

Christian Bassila was added to stiffen the midfield after playing well and his midfield partners Martin Woods and Grant Leadbitter were promoted to the bench as a reward for their consistent performances.

The pair were again outstanding in last night's game.

In the first half Sunderland's Neill Collins went close with a header from a corner. Then Leadbitter forced a super save from West Brom keeper, Luke Daniels, one of many brilliant stops during the game.

The hosts went ahead against the run of play early in the second half.

The goal came from a great strike 25-yards out by Newcastle-born striker Stuart Nicholson.

The equaliser came on 65 minutes when Woods played in Daryl Murphy down the left side channel. The striker crossed low for Billy Denehy to come in and knock the ball home at the back post.

The visitors then went all out for the winner. Murphy beat the full back and cut in only for Daniels to block. The same player then banged in the rebound only to see a defender clear from the line.

Collins had another header saved at full stretch and then Daniels somehow tipped over Woods' fierce strike.

SUNDERLAND (4-4-2): Murphy, Ball, Christensen, Collins, Hartley, Denehy (Richardson 80), Leadbitter (Allan 80), Woods, Welsh, Murphy, Smith K (Graham 70). Subs (not used): Backhouse (gk), Donoghue.

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