Eddie Thompson says Dundee United finances are improving

Thompson was speaking in a personal capacity rather than part of the Scottish Premier League board.

But he told BBC Sport: "I'm convinced that, if there was an SPL2, there are a number of commercial organisations that would put money into that set-up.

"I think there would be more income, commercial activities and sponsorship."

The proposed breakaway has been led by Livingston, Hamilton Academical, Dundee and Clyde from Division One.

And, following a series of meetings involving clubs from all three Scottish Football League divisions, a working party with two representatives has been set up to consider the financial implications of a reorganisation.

Thompson argues that, for those who would be involved in any breakaway at least, there would be a brighter future.

I made more at a dinner on Sunday than we did against Motherwell on the Saturday Eddie Thompson

"I do believe there would be a lot more money coming into SPL2 that is at present to those First Division clubs."

Thompson was speaking as he announced his club's annual accounts ahead of their annual meeting on 9 April.

He revealed that turnover was down by �1.2m to June 2006, the previous season having been boosted by progress to the CIS Insurance Cup semi-finals and the Scottish Cup final.

But, although the annual loss was �700,000, this was down from �1.1m in the previous year thanks in part to savings on wages of �687,000.

"This year, things remain fairly challenging, but we are still moving in the right direction," said Thompson, who has invested �5m of his own money into the club.

He expressed disappointment with attendances at Tannadice Park but suggested that it was a problem many clubs were facing with little to play for in the SPL.

Thompson suggested that Celtic were assured of the title, the top six places were virtually settled and Dunfermline looked destined for relegation.

"If we were top of the First Division or fighting against relegation, we would have bigger attendances," he said.

"Motherwell brought 245 paying customers last week and I made more at a dinner on Sunday than we did against Motherwell on the Saturday."