The lucky three to set foot in the Premiership will be awarded the £60m prize due to increased revenue from foreign television.
Only 10 points seperate the top 8 teams - Derby, Birmingham, West Brom, Sunderland, Preston, Southampton, Wolves and Cardiff.
Deloitte's Dan Jones believes the play-off final in May will easily dwarf the Champions League final in terms of financial rewards.
Jones said: "It is going to be a very dramatic finish and as you say the most financially rewarding, richest race in football really.
"It's £60million a head, we think, to the three winners who are going to make that step up into the Premiership.
"It is very, very close, and of course the big game will be the play-off final in May.
"When that final comes around, that will be a £60million game right there in that 90 minutes.
"That is incredible, it is so more than even the Champions League final being the winner or the loser."