pretty sure it's "only" 20 but the FA might as well just relagate them now... ...and let them rebuild. By the sounds of it they will be trying to get over this deficit using kids as most of their experienced players have had to go. Might as well swap them with a team from the conference where they might be able to compete. Apparantly this is the third time in ten years that the company running the club have effectively folded - maybe Luton just can't sustain a professional team? Don't like to see clubs go out of business and it's sad for the hardcore fans, I actually know a couple of Luton fans and they are top blokes - got a lot of respect for them paying to go into Kenilworth Road every week knowing that the club is going nowhere but backwards.