Liverpool’s Anfield crowd means balance sheet makes good reading

Steven Gerrard's equaliser against Reading may have prevented the Championship club from recording a famous FA Cup victory over Liverpool, but the trip to Liverpool's famous Anfield stadium will be a boost to the Championship club's coffers.

The Royals had taken the lead through Simon Church, but were pegged back by Gerrard's equaliser. Neither team could find a winner, taking the tie to a replay in Liverpool next week. Gate receipts are split for FA Cup ties, meaning Reading's balance sheet will receive a significant six-figure boost as a result of the trip to Anfield.

Rafa Benitez, Liverpool's manager, bemoaned the addition of an extra game to the club's schedule as it chases a place in the top four of the Premier League, but paid tribute to Reading's performance. Fixture congestion presented no problem for Liverpool over the festive period, with Benitez's side recording a compfortable victory over Wolverhampton Wanderers on Boxing Day before beating Aston Villa thanks to a late Fernando Torres strike three days later.

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Reading, meanwhile, whose parachute payments of more than £10 million per season after their relegation from the Premier League will end this summer, are battling the drop into the third tier, and may well welcome the distraction from the league campaign.

Elsewhere, the biggest shock of the third round came at old Trafford, where Leeds United beat Manchester United 1-0 on Sunday. Ten years ago Leeds were top of the Premier League going into the New Year, but have since sunk to the third tier, though the Yorkshire club currently tops the division and is expected to seal promotion back to the Championship by the end of the season.