Apologies if this has been answered I haven't read all the thread. It depends on how you look at it because as I understand the quoted figure for Spurs' wages should be £91m not £132m. There are 2 ways to see it, as a percentage of income or a total. Arsenal spend more than spurs because of our total outlay on wages, but Spurs are spending more of their income as a percentage. So you are both right and you are both wrong