Lord Stevens' inquiry into transfer irregularities in the Premier League has named five clubs, two managers and 15 agents, with Bolton, Chelsea, Middlesbrough, Newcastle and Portsmouth in the firing line.
Former Bolton boss Sam Allardyce, now at Newcastle, and another former Magpies manager, Graeme Souness, were also named in Lord Stevens' inquiry.
The 17 transfers under question are four Newcastle signings (Emre, Jean Alain Boumsong, Amady Faye and Albert Luque), four to Bolton (Ali Al-Habsi, Tal Ben Haim, Blessing Kaku and Julio Correia), three to Chelsea (Didier Drogba, Petr Cech and Michael Essien), three to Portsmouth (Collins Mbesuma, Benjani Mwaruwari and Aliou Cisse) and two to Middlesbrough (Yakubu and Fabio Rochemback).
Lord Stevens said in a statement: "Many lessons have been learned and strict adherence to and enforcement of the recommendations should ensure that the game and the transfer market can proceed in an untainted and transparent manner."
Sports Minister, Richard Caborn, added: "I welcome the transparent approach taken by the Premier League in publishing these findings.
"While it's pleasing to hear that all clubs and officials have co-operated fully with the Stevens inquiry, I am deeply concerned that some agents haven't. They should do so immediately.
"It's now for the FA and FIFA to pursue these agents vigorously and they will have my support every step of the way.
"The role of agents in football will always be controversial and that's why they need proper regulation at national, European and international level."