Fans are expected to blame Glazer's takeover for the cuts
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Manchester United is to cut 25 jobs following a major structural review.
Staff were told of the redundancies - which affect administrative departments including IT, finance and secretarial positions - at Old Trafford on Tuesday.
The losses amount to 5% of the club's workforce but United denies they are due to Malcolm Glazer's £790m takeover.
Chief executive David Gill launched an internal review in an attempt to find more money to cover the loss of £8m in television revenue.
Loss of revenue
The club received less cash from the FA Premier League TV deal this year.
According to reports, the club received £44.4m from TV and prize money - placing its earnings in these fields behind Chelsea, Arsenal and Liverpool.
"We have carried out a review of costs and a review of structure and we believe the new arrangement is more efficient and is a better way of meeting the company's needs going forward," club spokesman Phil Townsend said.
The conversion of the club from PLC status to private membership has meant some jobs are no longer needed.
The club hopes all losses can be covered by people taking voluntary redundancy.