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Football debts

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Wigan. Debt: £54 million.

Owner: Dave Wheelan.

Wheelan is a local boy and former professional footballer. He made his millions by founding the JJB Sports shops and owns Wigan's JJB Stadium.

He has personally bankrolled the club and they reached the Premier League under his tenure. Continues to invest his own money.

(Photo credit PAUL ELLIS/AFP/Getty Images)

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