Chesterfield paid out over £80,000 to agents and intermediaries in the financial year ending January 31, 2018, according to figures released this week by the Football Association.
The Spireites' efforts in building squads under managers Gary Caldwell and then Jack Lester cost them a total of £80,477, the third highest in League Two behind Coventry City (£113,620) and local rivals Mansfield Town who shelled out £85,940.
Notts County were next highest (£76,426), then Luton Town (£75,525) and Forest Green Rovers (£70,846). Current league leaders Accrington shelled out just £9,632 on agents.
The figure was lower than the £92,391 Spireites paid between January 2016 and February 2017 when they were in League One.
The total amount spent on agents for League Two over the last year was £958,969, up from £821,450 the year before when Portsmouth (£175,344), Leyton Orient (£83,348) and Doncaster Rovers (£71,896) had paid out the most.
Chesterfield chief executive Michael Dunford has defended the figure. He said: "We believe that we have not spent an undue amount on intermediaries involved in player transfers, considering the turnover of players during the period in question.
“The fact that we have spent close to six figures on facilitating transfers does, however, show the level of commitment demonstrated by the owner of the club, Dave Allen. It should be pointed out that since Jack Lester’s appointment as manager, the amount of money spent on intermediaries has been considerably reduced.”