With a place in the English Premier League at stake, both Derby County and Aston Villa are scheduled for a nervous meeting at Wembley Stadium in London on Monday, with the winner winning a jackpot.
That figure will increase to a minimum of $ 381 million (£ 300m) if the promoted team avoids the instant decline in its first season.
Aston Villa lost the play-off final against Fulham last year, but the London club has been relegated after only one season in the top flight.
Meanwhile, Derby, led by former Chelsea legend Frank Lampard, is aiming for a first return to the EPL after suffering the decline in 2008.
The final of the Championship play-off is a game that takes place at the end of each season and decides that the third team is promoted to the EPL.
The two teams that finish at the top of the Championship, the second division of English football, are promoted automatically, but the teams that finish between the third and sixth in the table fight for the final place.
The winner is promoted and enjoys a share of the lucrative booty of the Premier League, while the loser must play another season in the second division.
"Promotion to the Premier League gives clubs the financial resources to make strategic investments both on and off the pitch," said Sam Boor, senior manager of Sports Business Group at Deloitte.
"And given the relatively equitable distribution of revenue among the clubs in the Premier League, it gives promoted clubs the opportunity to avoid relegation when they get there."
However, even if Monday's winner is relegated after a season in the EPL, he will continue to receive parachute payments worth $ 95 million (£ 75m) over the next two years.
The way a club spends income injection can decide whether or not it stays in the PLA for a considerable time.
However, since four of the last five playoff champions have been relegated after just one season, there is certainly no magic formula.
Sports attorney Daniel Geey says spending money on new players, while tempting, is not necessarily the best investment.
"It's much more nuanced than that, some will spend on youth infrastructure because they believe in the long term that it can be beneficial," he told CNN Sport's Alex Thomas.
"Some will spend more on players, others will spend huge amounts on data analysis equipment to find those hidden gems."
"To excel in the Premier League, due to the level and strength of purchase of the highest EPL teams, you must be able to compete on and off the field."
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Larger than the final of the UCL
According to Deloitte, although the UEFA Champions League is the best prize in club football, it can not compete with the final of the Championship play-off in terms of guaranteed financial gain.
Both teams in this year's UCL final, Tottenham and Liverpool, have already qualified for the prestigious tournament next season and will only receive a relatively small bonus of $ 8.3 million (£ 6.6m) if they win.
Made in Chelsea
In addition to the huge windfall that awaits the winner, the final of this year's play-off involves an interesting sub-plot.
The manager of Derby, Lampard, will face face to face with his former teammate and his great teammate at Chelsea, John Terry.
The retired midfielder has been the assistant head coach of Aston Villa since October 2018, after playing a lonely season for the Villanes after his departure from Chelsea.
The two former England internationals were instrumental in the meteoric rise of Chelsea during the Roman era of Abramovich.
The pair won a combined eight EPL titles between them and claimed a historic trophy for the Champions League in 2012.