Everton have withdrawn the appeal against their second points penalty ruling.

After receiving a 10 point deduction for breaching the Premier League's Profit & Sustainability rules, which was reduced to six on appeal, Everton received a second penalty of two points for further transgressions.

But after securing Premier League safety last week, the Blues have decided their appeal against the second ruling.

Everton face Sheffield United in their final home game of the season at Goodison Park on Saturday.

There's claims the Toffees could face further punishment due to the funding of their new stadium.