Tranmere midfielder Sam Finley has been given a 13-match ban for using a homophobic slur in a League Two match against Walsall. The incident occurred in the 23rd minute of the match on January 11, which Tranmere lost 5-1. Finley admitted to referee Jeremy Simpson that he called Walsall striker Jamille Matt a derogatory term. Matt immediately notified the referee, who said Finley apologised for the language used after the match. Finley was also sent off for a second booking on 38 minutes. The English FA confirmed the ban on Friday, which includes a £2,000 fine and an order to undergo a face-to-face FA education programme. This is Finley's third 'aggravated breach' and his second offence of using 'abusive and/or insulting and/or improper' language regarding 'sexual orientation'. Finley had previously undergone 'specific training in respect of that word' after being given an eight-match ban for telling an opponent 'f— off you p—- c—' while playing for Accrington Stanley in 2020. The committee acknowledged Finley 'sought outside assistance with anger management issues', which was 'already having a positive impact upon him', evident by a reduced yellow card tally this season. He has been booked nine times in 33 league matches. The 13-match ban is the longest issued to a player in England's top four divisions over a breach which concerns reference to sexual orientation. Morecambe midfielder Yann Songo'o received a six-match ban over homophobic comments he made in 2021, while former Walsall defender Manny Monthe was issued a seven-match ban for a similar offence in December of the same year. Tranmere are 22nd in the League Two table, four points above 23rd-placed Carlisle, who are managed by Mark Hughes and occupy one of two relegation spots. The club condemned all forms of discrimination and will deal with the matter internally. Tranmere's statement on their website said they will make no further comment at this time. The incident has sparked a debate about the use of homophobic language in football. Finley's ban will be a significant blow to Tranmere, who are struggling to avoid relegation. The club's fans will be hoping that Finley can learn from his mistake and return to the team a better player. Finley's apology and willingness to undergo education programme are positive steps, but the damage has already been done. The 32-year-old midfielder will have to serve his ban and hope that he can regain his place in the team when he returns.