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The London-based daily tabloid will launch at the start of the next football season. It will publish every day except Sunday and is likely to be published as a joint venture between the founders, though Mackintosh is considering setting up an independent company.

Mackintosh said: "Combining the massive betting economy, demand from sports associations and an amazing upcoming five years of sport, including the European Championship, World Cup and Olympics, there is a gap in the market for a dedicated sports paper."

Around 100,000 copies of the maximum 32-page tabloid will be distributed in pubs and social clubs.

Once established in London, regional versions of the paper will be distributed in about nine other areas, including Manchester, Birmingham and Glasgow, extending the circulation to around 500,000 copies.

Mackintosh is looking to hire around 20 editorial staff and 10 to 15 sales staff. The lion's share of revenue will come from gambling companies, with classified advertising for those selling tickets and memorabilia, which will be extended to a dedicated website.

The project will be funded by a number of investors, including venture capitalists, and plans to break even after two years.

There will be a focus on football, but also coverage of all other major sporting events. Mackintosh is in discussions with all major sporting associations in football, rugby, cricket, racing, golf, motor racing, and athletics. These bodies will provide content and revenue.

Sport First was set up by entrepreneur Keith Young in 1998 as a Sunday paid-for title. It was subsequently extended to Saturday and a midweek edition, but folded in 2004 because it had trouble competing with national newspapers' Sunday sports sections.

Mackintosh also set up Chris Mackintosh Associates, a sales agency and contract publisher that closed at the end of 2006.