FANS were queueing early today for play-off tickets for Lincoln.

Seats from Town's 2,300 allocation at Sincil Bank went on sale at 9am to season-ticket holders only - and plenty turned out early to make sure they didn't miss out.

Town have 1,950 seats in the main stand plus 350 in the Family Area and prices are £15 for adults, £10 for senior citizens and £5 for juniors.

Any remaining tickets will go on general sale at 9am on Friday.

Town also report massive interest in the McAlpine play-off leg tomorrow week, with plenty of unreserved seats already being sold.

It all comes on the back of a bright start to season-ticket sales for 2004-05, which opened yesterday.

Town are hoping to sell more than £1m worth to provide a strong backbone for next season's challenge either in Division III or Division II.

"We can't give any exact figures at the moment because we are flat out selling play-off tickets, but there was a very encouraging response on Day One of our cut-price season-ticket offer," said chief executive Andrew Watson.

"Our existing season-ticket holders obviously have until June 4 to renew their seats while new season-ticket holders have until a week on Friday, so there is already a lot of interest."

While Town will pick up a cash bonus from their involvement in the play-offs, the reward is not as lucrative as many might think.

The Football League rule that clubs charge full price and then take 50% of all proceeds for themselves.

The remaining 50% is shared between all four clubs in the play-offs, not just the two taking part in a particular semi-final.

It means Lincoln, Northampton and Mansfield - all with average gates way below that of Town - are delighted Peter Jackson's side are included from a financial point of view.

Should Town decided to screen the away leg at the McAlpine, they would also have to hand over 50% of profit, but they would have to stand any potential loss themselves.