Sunderland have revealed that the fee for Chris Makin is £1.4 million. Sunderland have already completed the signing of French defender Patrice Carteron who is seen as a replacement for Makin.

Peter Reid praised the defender for his part in helping Sunderland to where they are today and said: "I wish Chris all the best in his career. Football is constantly moving on and I felt it was right to sell Chris. He has been a great servant here and I hope things go well for him at Ipswich. Certain things happen in football and the game is always changing. I just felt I should change things around. The lad has played a big part in the resurgence of this club and very rarely let us down."

Makin has travelled to Ipswich today and is likely to be going through the contract talking and medical taking business currently.

George Burley has reacted to the new transfer system saying that it should be assessed carefully. The Town manager said: "We will have to see how it affects us."

The existing transfer system is seen by chairman David Sheepshanks as one of the main reasons Town made the Premiership. It will be another challenge to see how the club react to the new situation when it begins, probably at the beginning of next season.

Jim Magilton will plead guilty at his hearing on Thursday. Magilton is charged with misconduct after berating Andy D'Urso at the end of the Chelsea game.

The Ulsterman received a letter warning him of his conduct from the FA in the summer after an incident in the play-off semi-final with Bolton. It seems likely he will receive a ban.

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