Former Chelsea striker Samuel Eto'o has received a 22-month suspended prison sentence by Spanish authorities after pleading guilty to tax evasion.
The 41-year-old admitted defrauding the Spanish Public Treasury of €3.9m during his time at Barcelona between 2006 and 2009.
Eto'o has partially repaid the fee and been ordered to pay a further €1.8m (£1.6m) in fines after pleading guilty.
The retired Cameroon international failed to pay tax on the income he received from the transfer of image rights from Puma to Barcelona.
He's accepted his mistake but insists his former agent Jose Maria Mesalles was responsible for the evasion.
The Barcelona court handed down a 22-month sentence which will be suspended because he does not hold a criminal record and the period is under two years.
His agent, Jose Maria Mesalles, was also found guilty and will pay a 905,155 euro fine (£778,447). Mesalles was sentenced to one year in prison, which in practice will also be suspended.