Three years after the death of the Argentinian striker, Cardiff has published the cost of his relegation to the Championship during the 2018-2019 season.
In a book entitled "The truth - the murder of Emiliano Sala", and published on Monday, the Bluebirds estimate this cost at 80 million pounds (95 million euros) in TV rights, advertising and sponsorship.
According to the Sun, Cardiff holds Nantes responsible for the death of Emiliano Sala because agent Willie McKay had acted on his behalf for the organization of the flight which was to bring the former Nantes resident to Wales.
On January 21, 2019, Emiliano Sala, who had officially signed up with Cardiff City two days earlier, lost his life in the plane crash in the English Channel.
The Argentinian striker was 28 years old.
In its first judgment, the International Federation (Fifa) confirmed that he had indeed terminated his contract and no longer belonged to the Canaries at the time of the tragedy, ordering Cardiff to pay the full transfer (17 million euros) in three installments.
A judgment contested by the Welsh club, which seized the Court of Arbitration for Sport (CAS) and has still not paid any settlement.
And the CAS, after two days of hearing in early March, should deliver its decision in the coming weeks.
The Bluebirds never saw the Premier League again
A few months after Sala's death, the Bluebirds left the Premier League and have never returned since.
The Welsh, who currently sit 19th (out of 24) in the English second tier, believe they could have kept their place in the top flight with the ex-Nantes striker in their ranks.
They rely on the case of Carlos Tevez in 2007, when West Ham, finally maintained, had been sanctioned for the third property of the Argentinian.
Relegated, Sheffield United had protested, believing that the Hammers should have had points deducted instead of being financially sanctioned.
And Sheffield had recovered more than 30 million euros in compensation.