Sunderland will close the Stadium of Light's upper tier next season in a bid to improve the ground's atmosphere on match days and reduce costs.
In a letter to supporters the club have explained the reasons behind their decision amid the fall in attendance figures this season.
The Stadium of Light has a capacity of 49,000 but the average attendance this year has been well below that at just 27,692 per game.
That is still the fourth best average in the Championship but with the side currently sitting bottom of the table, League One looms.