The paper says one top-flight executive has privately told them that they cannot see fans being allowed into stadiums until there is a vaccine available.
In West Ham’s case, ticket revenue is worth just over £27m per season for them with £23.5m of that from season ticket holders.
The Hammers already made a £28m loss last season and were forecast to make a £40m loss this season before the current suspension of football.
There is a feeling that the Premier League will need to re-adjust with players taking permanent pay cuts to offset the loss of matchday revenue for all clubs.