Middlesbrough have received a club-record fee for the sale of Emmanuel Latte Lath - but they won’t bank the full figure.

Latte Lath completed his move to MLS side Atlanta United earlier in the week. As well as a record fee received by Boro, the £22.5m deal was also an MLS record for an incoming transfer too. It represents a huge profit for Boro, who signed the striker 18 months ago from, confusingly, Atalanta.

It is believed that Boro paid a little over £4m when signing the 26-year-old, who went on to score 29 goals during his season and a half at the Riverside. But that deal is now understood to have had a sell-on clause attached to it also, as per reports in Italy, which means Atalanta are due 10% of any profit Boro make on the sale of the striker.

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It’s not known exactly how much will be due to the Italian Serie A outfit, due to not knowing exactly how much Boro paid Atalanta, or how the £22.5m deal with the MLS side is structured. There have been conflicting reports about the fee Boro agreed on - with the main confusion around whether the fee was in pounds sterling, American dollars or Euros. As ever, the deal was officially announced as undisclosed.

What we do know is that Boro announced the deal as a club-record fee, confirming that whatever was agreed was more than the £18m Wolved paid for Adama Traore in 2018 when triggering a release clause in his Boro contract. Boro sources insisted the 22.5m agreement was in pounds sterling at the time of the agreement. It would mean Atalanta will be estimated to receive somewhere between £1.5m-£2m from the sale - which still represents a tidy profit on the Ivorian striker for Boro even with the deduction.