ANDROS TOWNSEND has revealed that Luton Town are using an alternative Premier League table.
The winger has claimed that the point deductions to Everton and Nottingham Forest are making a "mockery" of the Premier League.
Forest were docked four points for PSR breaches and are awaiting a response on their appeal.
Meanwhile, the Toffees have had two point deductions, the first of which was worth 10 points and the second being two points, but four were given back after their first appeal.
However, they may not know the outcome of their second appeal until after the season ends on May 19.
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Out of the bottom three clubs, Luton Town looks the most likely to escape the relegation zone.
Townsend has claimed that they are looking at the table as if no point deductions have been handed out.
He told BBC Radio 5 Live: "We don't know what's going to happen with appeals.
"We were probably celebrating when Everton got 10 points taken off them and then they got four given back and we're back in the relegation zone.
"So we take out the deductions to take away the confusion and we'll see at the end of the season."
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Without point deductions the Hatters would be much further off safety.
Forest would be four points clear on 29 points and Everton would be put up to 14th place with 35 points.
The former Everton ace has also insisted that the way point deductions are handed out "does not make sense".
He added: "I think it makes a mockery of the Premier League.
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"When you announce the charge, you have to be certain of the points deduction."
Townsend also believed that clubs did not think the punishments would as severe as they have been before the season started.
He said: "Everton would have known they weren't going to be inside that £105m debt mark because they spent £30m in the summer.
"They spent that knowing they weren't going to make this £105m target.
"I think clubs just thought it would be a fine and a slap on the wrists and get on with it."
