The overall figure is double last January’s meagre £60m outlay, and the fourth highest spend by top flight sides since the winter window’s introduction in 2003.
But it was well short of the record £225m outlay in 2011, which featured Chelsea’s British record £50m signing of Fernando Torres from Liverpool. Yesterday’s biggest deal was Christopher Samba’s £12.5m switch from Anzhi Makachkala to Queens Park Rangers.
Deloitte’s Dan Jones said modest spending, despite the prospect of £20m in extra television revenue per club next season, may be down to new financial fair play rules.
Jones added: “Their apparent relative restraint in this transfer window may reflect an increasing focus on clubs achieving more sustainable levels of expenditure relative to revenues.”