Wigan defiant over salary cap breach

The fourth-placed Warriors are one of three of the competition's biggest names - the others being champions and leaders St Helens and closest challengers Bradford - who face Rugby Football League hearings next week after irregularities were found in their 2006 accounts.

But Wigan said: "The Wigan club believes it has acted honestly and reasonably in relation to the salary cap rules. We have also fully co-operated with all requests from the Compliance Commissioner during recent interviews."

The club continued: "We will continue to fully co-operate until the matter is settled. The Wigan club have the utmost confidence in the RFL Tribunal to deal with the matter fairly."

The clubs have been accused of spending over the competition limit of £1.7million on players' wages last year and could face points deductions or fines.

Bradford, the 2005 champions, were docked two points for a similar offence last year and charging Saints again puts the competition's champions under the microscope. Saints were also punished for breaching the cap in 2003.

But it is the charging of Wigan which will attract the most attention. The Warriors endured a miserable first half of 2006 and were facing a relegation battle when they paid a world record £450,000 for Great Britain prop Stuart Fielden.

The club then rallied to avoid the drop by winning nine of their last 11 games and condemn Castleford, who are now thought to be considering legal action, to National League One.

If the offences are deemed serious enough to warrant points deductions, the clubs could lose four, eight or 12 points depending on the size of the breach - penalties doubled from last season.

For Wigan, who also overspent in 2005, the worst-case scenario would dump them at the bottom of the table and into another fight against relegation. Wigan's case will be heard on Monday with Bradford and Saints appearing on Thursday.