Sunderland’s Stadium of ground will host the most significant crowd for 39 years for their Boxing Day match against Bradford City.
Earnings have surpassed the League One record of 38,256 in May 2008 for Leeds United’s match against Gillingham.
The crowd are the highest at the level since the 1979 Sheffield derby, that attracted 49,309 fans.
As the club were relegated from the Premier League in 2016-17 it will be Sunderland.
“What a fantastic achievement by our supporters and that which a statement into the football world which Sunderland is coming back,” executive manager Charlie Methven stated.
The Wearsiders will even officially rename the south west stand the’Roker End’ at the match.
They’re now third in the table under manager Jack Ross and bidding to return to the Championship at the first attempt.
British football’s third tier has been rebranded in 2004 as League One, having been Division Three before that, also Division 2 from 1992.