SUNDERLAND last night revealed season ticket sales of less than 17,000 - a 50 per cent slump in just two years.

Although Sunderland have the second-highest figure in the Nationwide League behind West Ham United, the dramatic decline is a painful illustration of the club's fall from grace.

A total of 33,000 fans had bought a season ticket by the start of the 2001-02 campaign, with 3,000 more supporters following suit later in the year.

Exactly 12 months ago, the number had fallen to 23,000 - which rose to 27,500 by Sunderland's first home Premiership game.

But despite season ticket prices being frozen over the summer for the fourth successive year, thousands of disillusioned fans have turned their backs on the club.

Plummeting sales have hit Sunderland's finances, with more than £1m lost on the same stage in 2002.

The cheapest ticket is £95 for Under-12s, with the most expensive costing £435 for the 23 home fixtures during the forthcoming Division One campaign.

Sunderland, whose first game at the Stadium of Light is against Millwall in eight days' time, yesterday put a brave face on the drop in sales.

Manager Mick McCarthy said: "It's really great that so many supporters have got behind us.

"I've said on lots of occasions now that I'm up for it, and our aim this season has to be to challenge for promotion, so I'm delighted that so many fans have given the players and I their backing.

"In return, I can promise that I'll be trying to give our fans a season that they can look back on and be proud of."

Chairman Bob Murray thanked the supporters who have stayed loyal to Sunderland after two-and-a-half dreadful years on Wearside.

He said: "It's tremendous to see so many fans backing the club before the new season has even got underway.

"Their support and loyalty is greatly appreciated and not taken for granted.

"Tickets are still selling daily and I know some supporters are waiting until our player movements are complete before they commit, and I can fully understand this.

"I'm sure there will also be a good number of fans who also give us their support on a match-to-match basis, and again this is appreciated by all.

"Everyone at the club is really looking forward to the start of the new season.

"There's a noticeable air of anticipation around the training ground and the club as a whole, and we all just want to get started now and to try to win games."

West Ham manager Glenn Roeder has turned up the heat on Sunderland on the eve of the Nationwide League season by claiming they will lose their biggest names at knockdown prices.

Roeder is under immense pressure after selling most of the Hammers' stars - notably Joe Cole, Glen Johnson, Trevor Sinclair and Frederic Kanoute.

But he remained unrepentant last night and insisted his club were in much better shape than the Black Cats after the two were both relegated last season.

Roeder said: "I don't care what they say, there are players at Sunderland who will go back to the Premiership.

"And they will go back in the next few weeks, at the last minute, and they will go for rock-bottom prices.

"We've not got ourselves into that situation. Whatever has happened at West Ham, I would rather be in our position.

"We've done our business and it's not been particularly pleasant, but it's better than the alternative.

"And looking at us now, I'd say we're in a better shape to go back up because of it."

Despite Roeder's comments, there were no new developments yesterday regarding the proposed sales of Kevin Phillips and Thomas Sorensen.

Read more about Sunderland here.