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Consultants have recommended closing a string of leisure, cultural and community sites across the Scottish Borders, including libraries and swimming pools.
Integratis Consulting were brought in by the council to examine the future of the charity Live Borders, which runs certain facilities on the council's behalf.
The proposals, intended to map out a sustainable future for the charity, would also see more than 50 full-time jobs lost.
Scottish Borders Council (SBC) leader Euan Jardine said no final decisions had been made and stressed that they were recommendations by consultants.
The local authority will meet to discuss the findings on Thursday.