Friday 23 December 2016 13:25, UK
FIFA's in-house research says the best and most profitable World Cup expansion is a 48-team tournament of 16 three-team groups.
A 64-page document accepts that the current 32-nation format produces the highest quality soccer.
But with FIFA President Gianni Infantino committed to letting more member countries play, the suggested '16x3' format unveiled this month rates highest of five options for the 2026 World Cup.
FIFA concludes 16 groups of three 'would appear to offer the most tangible and intangible value'.
FIFA suggests the preferred format of 80 matches, each in an exclusive time slot over 32 days, would earn around 20 percent more income from broadcasters, sponsors and ticket sales.
The game's governing body has cautioned that the vote on 10 January by its ruling council 'should not be a financial decision'.
