• Four seats are put on sale for $2,299,998.85 each

• Fifa doesn’t set offerings, but some go above $100,000

• Governing body takes 15% from both buyer and seller

Fifa’s resale site has four tickets on sale for the World Cup final for just under $2.3m each.

The $2,299,998.85 seats for the 19 July match at MetLife Stadium in New Jersey, are located behind a goal in the lower deck of the arena.