Pleat could be the cheapest solution to Spurs' management problem

His resignation comes as the north Londoners delayed the publication of their annual figures for a third time.

There are fears the club's results are worse than expected and that a new �50m share issue has been unsuccessful.

That could leave Spurs lacking the money to appoint a big name manager and push caretaker boss David Pleat closer to being instated permanently.

Andrew Fearn, senior group financial controller, will undertake Viner's responsibilities.

Spurs have until next Friday to release their financial figures to the City or their shares will be taken off the stock exchange.

The club's money problems will be a major worry for chairman Daniel Levy, who was hoping to raise new funds to improve the club's youth academy and training facilities.