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Same Old Deficiencies Are our old deficiencies fated to come back and haunt us, or even worse, stop us reclaiming our SPL title this season? After thumping 5 past ICT at Ibrox, we allow Dundee United to roll up to Ibrox, dictate the pace of the game and were lucky to come out of the game with a point. It wasnââ?¬â?¢t just the disappointing score we appeared to fall back into our old bad habits. Walter still insists playing a very narrow game with no natural width. When things are going against us, especially against a big, physical team, we revert to the route one philosophy which doesnââ?¬â?¢t suit our game and more importantly, our players. Against teams like DUFC, the high ball is food and drink, and this tactic nullifies the positives that Kris Boyd brings to the game. I thought that after the away victories at Torbett Towers and Easter Road, Walter had found a formula to defeat physical teams. Play the ball on the deck, play around the big lumps of centre-halves and carve them open. However, against DUFC, we continually lumped high balls up the park, Boyd was continually out-jumped and possession reverted back to DUFC (who used it well if truth be told). We are calling out for a couple of wide players to be introduced into the team. Beasley and Aaron being the first names that spring to mind. No doubt Walter will reintroduce the likes of Adam, McCulloch & the departing Burke before we see Beasley and Aaron. Then we rolled along to Rugby Park on Sunday and after a strange first half where we never really played that well, but were extremely unlucky not to go into the break 3 or 4 goals to the good (after hitting both posts, the bar, missing a penalty and having a stonewaller tuned down) we turned it around in the 2nd half scoring 4 decent goals. Again, we were denied another stonewaller when Combe clattered Broadfoot, only for the Mason In The Black to wrongly book Kirk for diving. So once again, we are consistently inconsistent and going to games now you never know what Rangers team are going to turn up. The referee had a terrible game missing 2 clear-cut penalties which would have resulted in Combe being red-carded (a yellow for each offence, although the trip on Boyd could have merited a straight red). Added to the weekly refereeing decisions going Celtcs way (Motherwell having a goal chopped off and Clarkston being controversially sent off) it once again appears that years of intimidation is paying dividends for the MOPES. Hopefully these blatant refereeing errors wonââ?¬â?¢t decided the destination of this years title. In saying that, surely the MOPES have used up all of their lucky breaks (aye right, it appears that the Masons In The Black will continue to bail them out if and when necessary). The MOPES Are Offended Again If it isnââ?¬â?¢t a jovial song regarding their faux-irishness that even tickled the funny bone of the Irish, it appears that the serial offendees have found something else to be offended about. This time, itââ?¬â?¢s the terrible combination of silence, remembrance and the poppy. The MOPES were foaming at the mouth given that the SPL instructed all clubs to wear an emblazoned poppy on their shirts to commemorate the 90th anniversary of remembrance. Some were so offended that they leafleted fellow fans asking them to walk-out of Parkhead on Saturday as some sort of ââ?¬Ë?anti-Britishââ?¬â?¢ stance. Now, this is something that has always confused me. What do the MOPES do when demonstrating against ââ?¬Ë?Britainââ?¬â?¢ and ââ?¬Ë?Britishnessââ?¬â?¢? Do they look in the mirror, point and boo at themselves? Anyway, this demonstration added to the fact that the club decided on a minutes applause instead of silence (and we all know the real reason why this decision was taken, they knew that sections of their fanbase wouldnââ?¬â?¢t observe a silence remembering those who gave their lives), this was a real slap in the face of the War Dead, the brace soldiers still serving this country in foreign fields and the families of those who have lost loved ones during conflict. The reason for them being offended, well, it is some perverse sense of their faux-irishness. It is also worth noting here that the incidences of Celtc fans singing sectarian, offensive and terrorist supporting songs has been on the increase from the start of the season. Whilst the agenda driven media continue to focus on the famine song, the MOPES are free to indulge in their dirge supporting an outlawed terrorist organisation. They are free to sing ââ?¬Ë?soon there will be no protestants at allââ?¬â?¢. They are free to use the term HUN with impunity. No one in the media will challenge them. No politician will challenge them and certainly, no one from the SPL will dare utter a word of condemnation. In all honesty, I expected nothing more from the MOPES but in shunning the War Dead, maybe, just maybe the rest of the UK will get a glimpse into the warped psyche of the average MOPE. Thomsonââ?¬â?¢s Injury Kevin Thomsonââ?¬â?¢s injury looked a bad one at the time, and today, Rangers have stated that he could be out for 8 months. This is a terrible blow to Thomson who was just starting to settle into the team and prove his worth and transfer fee. His enforced and prolonged absence has left a void in our midfield that must be filled and filled successfully. It is probably come too early for the returning Barry Ferguson as he doesnââ?¬â?¢t have the necessary match fitness. So, this could lead to a reshuffle in the midfield with Steve Davis being brought into the centre alongside Pedro Mendes. We also have the option of introducing Edu as he has impressed in a number of reserve games this season and looked a decent player on his debut earlier in the season. If Walter decides on Davis and Mendes in the centre, then he must think about playing at least one genuine wide player in the midfield. However, I can see Thomsonââ?¬â?¢s injury hastening the return of McCulloch and or Adam to the starting eleven. In saying that, the worst thing Walter could do is rush Ferguson back into the starting eleven. Ferguson is without a doubt an asset to the team, but only when fully (match) fit. Kenny Miller Well the initial furore that surrounded the rumours, then conformation that Kenny Miller had resigned for Rangers has died down. Whilst not every Rangers fan will welcome Kenny Miller back into the fold (for varying reason, most justified if Iââ?¬â?¢m honest), Iââ?¬â?¢ve always been of the opinion that if a player is wearing the Rangers jersey he deserves nothing less than my support. I didnââ?¬â?¢t want Kenny Miller back simply because I didnââ?¬â?¢t rate him as a player. I didnââ?¬â?¢t see what he could bring to Rangers and I definitely didnââ?¬â?¢t see him improving the team. Well, he has proven me and a few others like me wrong. Not only has he scored 6 goals, he has contributed to the team, his created numerous goals and appears to have stricken up a decent partnership with Kris Boyd. I still believe that the best partnership we had was Miller and Cousin, but Cousin was more of an enigma (lazy B*******!) than Kris Boyd ââ?¬â?? brilliant one moment, garbage the next. Another point especially prevalent to Kenny Millerââ?¬â?¢s detractors is that Kenny Miller didnââ?¬â?¢t sign Kenny Miller for Rangers. The management team decided that he could bring something to our team, and on the early showings, they were correct. Cammy F ââ?¬â?? Support The Dublin Loyal - WATP

Rangers manager Walter Smith says squad exits are more likely than additions during the forthcoming transfer window. More...

Before anyone says, it's not meant as just another thread by me having a go at Wenger but merely points I found interesting to read from an Arsenal fan and an Arsenal legend......

JEAN-CLAUDE DARCHEVILLE is ready to jump at a move to Nantes or Marseille. The French Ligue 1 sides are tracking the Rangers striker who has dropped down the pecking order at Ibrox this season. Darch has told friends he wants to end his Gers hell in January and SunSport can reveal heââ?¬â?¢s already eyeing a return to France. Nantes and Marseilles are both understood to be keen on the 33-year-old striker, who has failed to score in eight outings this season. Darcheville has been alerted to the transfer interest in his homeland and has hinted he is ready to call time on his Rangers career. He said: ââ?¬Å?My agent has told me about a few contacts there. Nothing is impossible. It is France that made me and I donââ?¬â?¢t forget it. ââ?¬Å?Iââ?¬â?¢m not saying no to a return. It will depend on opportunities.ââ?¬Â Darcheville is now Gersââ?¬â?¢ FIFTH choice striker behind Kris Boyd, Kenny Miller, Kyle Lafferty and Nacho Novo. Thatââ?¬â?¢s a situation the former Bordeaux star is no longer prepared to accept. The Frenchman is out of contract in the summer and Gers boss Walter Smith will be tempted to cash in on a player he has used sparingly this season. Darcheville added: ââ?¬Å?I have been told about interest from Nantes. ââ?¬Å?I know the manager Elie Baup and we have a good relationship. ââ?¬Å?And Marseille? If such a club contacted me, it would not leave me uninterested.ââ?¬Â http://www.thescottishsun.co.uk/scotsol/homepage/sport/spl/article1903354.ece

WALTER SMITH has urged the Rangers paymasters to give Kirk Broadfoot the new improved deal he deserves. Broadfootââ?¬â?¢s Ibrox contract runs out at the end of next season. But Smith wants the full-back, left, tied up NOW to keep predators away. Birmingham City are keeping tabs on his situation and SunSport revealed this week they are preparing a Ã?£2million swoop. But Smith admits the former St Mirren skipper has earned a pay rise. The gaffer said: ââ?¬Å?An improved deal? In all probability that will come. ââ?¬Å?Kirk had a really good season last year and has cemented that this year. ââ?¬Å?In the past he was inconsistent, but heââ?¬â?¢s settled down now.ââ?¬Â SunSport also revealed this week that Stevie Smith feared his Ibrox career was over. The left-back thought he wasnââ?¬â?¢t wanted, but Smith insisted: ââ?¬Å?I spoke to Stevie and he might have misunderstood what I said to him. ââ?¬Å?He is playing reserve games and thatââ?¬â?¢s doing him no good whatsoever. ââ?¬Å?I spoke to him about going out on loan and getting games under his belt ââ?¬â? then weââ?¬â?¢ll all have a better chance to judge where he is and whether he can return to the team. ââ?¬Å?In my 20-odd months here heââ?¬â?¢s managed just two games and he wasnââ?¬â?¢t match-fit for them. ââ?¬Å?Weââ?¬â?¢ve never seen the best of the lad, so the idea was to get him on loan and let him play.ââ?¬Â Smith also insisted he does NOT want to sell midfielder Kevin Thompson in January, with West Brom boss Tony Mowbray keen on his old Hibs star. Smith added: ââ?¬Å?We have two months before the transfer window opens up ââ?¬â? I donââ?¬â?¢t have a thought yet about what will happen. ââ?¬Å?I want our good players here and we need them for the future when the number of games will hopefully increase. ââ?¬Å?A few players may leave, but it wonââ?¬â?¢t be the ones I see as being capable of taking us forward.ââ?¬Â Rangers face Caley at Ibrox today, with skipper Barry Ferguson set for a top-team return. Smith canââ?¬â?¢t wait to team him with Pedro Mendes in a dream midfield. He said: ââ?¬Å?Barry is in our thoughts. Heââ?¬â?¢s ready after a reserve game. Itââ?¬â?¢s just up to me now to decide how best he should be introduced. ââ?¬Å?We have five games in the space of a couple of weeks and we want everyone involved. ââ?¬Å?Weââ?¬â?¢ll be able to get Barry back to full match fitness quite quickly. ââ?¬Å?The midfield is an area where I want players who are all good at keeping the ball. I am looking forward to seeing how they all gel. ââ?¬Å?Barry and Pedro are good midfielders and both have the capability of being attacking players or they can drop deeper. ââ?¬Å?I have no fears about them complementing each other. ââ?¬Å?I always feel that Kevin ââ?¬â? although he doesnââ?¬â?¢t get the write-ups ââ?¬â? also does very well for us in there.ââ?¬Â Kyle Lafferty, meanwhile, has been urged to remain patient. The young Northern Ireland star was signed as a striker, but has been forced to play in midfield. Smith added: ââ?¬Å?Itââ?¬â?¢s been a sticky start for Kyle in the sense that injuries have upset his rhythm. ââ?¬Å?I hope he settles down now and weââ?¬â?¢ll see a lot more of him in the future. ââ?¬Å?Although he has played most of his football wide on the left for us and Burnley, I still see him as a central striker in the longer term. ââ?¬Å?Iââ?¬â?¢d like to see him get more experience there.ââ?¬Â http://www.thescottishsun.co.uk/scotsol/homepage/sport/article1880563.ece

BIRMINGHAM are weighing up a shock Ã?£2million swoop for Rangers star Kirk Broadfoot. Former Ibrox boss Alex McLeish is ready to pounce for Scotland defender Broadfoot when the transfer window opens in January. He has now established himself with Gers since quitting St Mirren two years ago. But the 24-year-old is understood to be unhappy about his current deal which sees him take home Ã?£3,500-a-week basic. That has alerted Blues boss McLeish who is ready to lure versatile Broadfoot south with a bumper Ã?£10,000-a-week package when the window opens. Big Eck is desperate for a centre half and believes Broadfootââ?¬â?¢s ability and physique make him perfect for the demands of the Championship. Broadfootââ?¬â?¢s contract expires in the summer and Gers boss Walter Smith is desperate to keep hold of the defender ââ?¬â? who is enjoying his best form for the club. Despite arriving at Ibrox as a squad player, he has filled the void left by Alan Huttonââ?¬â?¢s Ã?£9m move to Spurs ââ?¬â? but there have been no moves by Gers to offer him a new deal. After winning his first two caps for Scotland against Iceland and Norway, the defender believes he should be brought into line with other top-earners at Ibrox. But now McLeish is ready to lure Broadfoot ââ?¬â? who would prefer to stay at Gers ââ?¬â? with a massive wage hike. Meanwhile, former Ibrox favourite Peter Lovenkrands has pleaded with Rangers to put an end to his Schalke hell. The Danish hitman sees no future for himself in Germany after being frozen out by new coach Fred Rutten. The 28-year-old said: ââ?¬Å?There is no future for me at Schalke. Hopefully something will happen in January. ââ?¬Å?There was a lot of talk about me returning to Rangers last summer. ââ?¬Å?It didnââ?¬â?¢t happen, but I would love to go back there. ââ?¬Å?Of course, if the opportunity arose again I would be delighted.ââ?¬Â http://www.thescottishsun.co.uk/scotsol/homepage/sport/spl/article1867756.ece

Oct 24 2008 by Hugh Keevins WEST BROM will go back in for Rangers’ Kevin Thomson in the January transfer window. The midfielder was a target for Tony Mowbray in the summer and the Midlands club have been monitoring developments since. The return of Barry Ferguson from long-term injury plus the signings of Pedro Mendes and Steve Davis may reduce Thomson’s chances of a regular game at Ibrox. The right transfer fee could tempt Rangers to part with the player they bought from Hibs for Ã?£2million 18 months ago. Thomson has recently had to contend with becoming the victim of mindless vandalism, having had his car daubed with slogans in Edinburgh. Last week in an interview with Record Sport, he told how he hoped not to become part of the Old Firm goldfish bowl. He said: “If I wanted to draw attention to myself I could. But I’m a quiet-living guy.” West Brom have made a decent start to the Premiership after winning promotion last season but last Saturday’s 4-0 hammering from Manchester United convinced Mowbray new signings are necessary. He said: “We know the positions that need to be addressed and we’ll be doing that in January.” Not the most reliable of sources, I know, but still thought it was worth discussing especially considering the whole 'Who gets dropped?' question surrounding Barry's return. Personally I'm a big fan of Thomson and would be sad to see him go especially to a rotten mob like West Brom. I hate how we're so narrow-minded (not so much us as fans but because we know how unambitious our management are with team selections) that it has already been pre-determined someone drops out for Ferguson. Considering our apparent lack of natural width I'd be happy to see Walter try a genuine 4-3-3 (none of this '4-3-3 when attacking and 4-5-1 when defending nonsense) with the 3 consisting of Thomson holding and Ferguson and Mendes further forward with possibly Boyd or Miller as the figurehead and the likes of Lafferty and Novo either side but playing as genuine attacking threats as opposed to in the midfield. But that's just one way of fitting in all 3 . So is it set in stone that Thomson gets dropped? If so, may we aswell cash in on him?

rumour has it that Boyd is about to inform the SFA that he would like to be excluded from the Scotland squad as long as George Burley is the manager. Boyd Clearly frustrated at being left out of the squad and absent from hampden yesterday has come to the decision after confiding in family and friends. If this is true then there will certainly be a back lash against burley who has failed to impress as scotland manager so far. He got it tactically wrong by playing Mcfayden as a lone striker yesterday against a Defence that was allmost twice his hight and was forced to change his tactics early in the second half and brought on two untried strikers in a must win game. It is clear for all to see that he doesnt rate boyd even though he has scored in every start for scotland and has 7 goals in 15 outings for Scotland. Personally I dont blame him if he does make the decision. and i wouldnt be suprised if he leaves Ibrox in the winter transfer window either. Smith has treated him no better after stating that he would have to "build a team around him" and then drop him for a player who has struggled to kick his own arse in recent games.

Never saw the game but by all accounts both players played well and both on the scoresheet too. Hopefully KL will be over his injury problems as Id love to see him get a decent run in the team.

http://www.newsnow.co.uk/A/303696369?-11344 If, like me, you received your copy of the accounts a few weeks back then you’ll know that this Thursday sees the yearly charade that is the annual general shareholders’ meeting. In a year that has seen Rangers reach the UEFA Cup Final, lose the SPL on the final day, go out of Europe to a Lithuanian banker’s hobby and just be beaten by St Mirren for the first time since Paisley Town centre was still seen as modern; then late morning at Ibrox Stadium this week should be interesting. Certainly the chairman could be forgiven for thinking that had he held it a week ago the pressure may not have been quite so much as it will be now. The loss on Sunday just goes to show how the Old Firm are always one bad result away from a crisis. Nonetheless, even if we had won at the weekend, there are still many relevant and important questions for the board of directors to answer. To begin, while all the latest online debate seems again to be concentrating on the merits and intentions behind the current attempt at terracing banter, I think there are much more concerning issues. As we read two weeks ago from Bluedell’s excellent accounts breakdown, the club debt has risen once more. Essentially, despite the superb run to the UEFA Cup Final – coupled with a reasonable showing in the CL Group Stage – if it wasn’t for the sale of Alan Hutton (and latterly Carlos Cuellar), there’s no way we’d have been able to see the spending we have over the last year or so. Indeed, such was the fall-out from the Cuellar sale, one wonders just how upset some fans will become when they realise that unless we make the same kind of sale(s) every year, we simply cannot afford to sustain Ã?£10million+ in transfer spending every summer. It’s actually surprising just how many hands go over eyes and ears when the undeniable facts about the financial limitations of playing in Scotland can be found in our accounts. Don’t believe me? Then simply look across the Clyde to Celtic who haven’t spent much money either despite certain CL qualification this season and an active part in the last two. As such, the single most important question for Thursday morning isn’t asking about the latest complaint about whatever journalist/TV star/radio presenter has said but what is the financial direction of our club? Ten years ago our club had just embarked on a rebuilding programme after losing the chance of a record 10 titles in a row. From being around Ã?£30million in the black and a hugely successful domestic period; we quickly went from this era of dominance to being Ã?£80million in the red and struggling to stop Celtic from matching our modern 9IAR. Sure, we’ve managed to win a few titles since and the necessary financial downsizing has worked to a reasonable degree. However, with debt increasing for the second year on the trot, no European football this year and far from being guaranteed for next; what is the outlook for the club? I appreciate I am being rather depressingly negative here – especially when we’re joint top of the SPL after a difficult start. However, sometimes one needs to be cruel to be kind. Rangers Football Club needs leadership. It needs organisation. It needs cohesion. It needs motivation. It needs debate. It needs structure. It needs ambition. It needs planning. It needs passion. From all levels of the club such virtues seem to be lacking. Indeed, because of this, I see the current Rangers FC as a house of cards. On the pitch, morale seems continually low leading to inconsistency and a dearth of commitment. Off the pitch, fans are divided and the board of directors seem isolated and even absent from dealing with the valid of concerns we have. Worryingly, I see no-one taking the lead to address this. Our chairman and owner wants to sell the club; our manager sits in the stand while our players go unmotivated; our perennially injured club captain doesn’t attend games to help off the park and fan organisations are rife with problems. Surely even a great 4-2 win away to Celtic shouldn’t gloss over these obvious and long-standing issues? The club AGM is where such topics must be debated. Let’s not be side-tracked by media red herrings about songs. Don’t allow non-stories caused by trouble-makers to detract from the main business. Rangers are second best and have been now for over 3 years. There isn’t much to suggest that is changing. That’s should be the main worry. The challenge is how to we get out of this negative vicious circle? Let’s ask the questions to ensure our responsible parties meet this challenge head on. Don’t let these people have an easy ride. It’s time for us all to stand up and be counted.

By Lindsay Herron SANDY JARDINE has called on the Rangers players to follow the example of Kirk Broadfoot as the Light Blues look to consolidate their SPL pole position at Love Street on Sunday. Kirk BroadfootJardine, voted Rangers' best right back, says Broadfoot deserves enormous credit for the way he has applied himself after his move from St Mirren last year. Rangers legend Jardine said: "I think Kirk has done really well. His best position is probably centre half but because of various injuries and other things like the Alan Hutton transfer, he has moved to right back. "I think he has grown as a player. If you look at the difference in him in the space of a year it is quite considerable. He has applied himself really well and he deserves all the credit for the simple reason that no-one works harder. "If some other players with so-called better ability worked as hard as Kirk Broadfoot they would be far better for it." Broadfoot is ostensibly a defender but he set up both goals for Kenny Miller at Easter Road on Sunday and, of course, scored on his Scotland debut in Iceland last month. Broadfoot is a certainty to be picked by George Burley when he names his squad for the World Cup qualifier with Norway today.Sandy Jardine And Jardine feels the Ayrshireman is not appreciated as much as he should be. He added: "Outwith the Rangers support Kirk doesn't get the credit he is due. "Of course there was that comment - limited ability - but that was completely wrong. He does not have limited ability. He is a really good defender. "He is also a very adaptable player because he can play right across the back four. "When he made his Scotland debut it was one of the best Scotland debuts I have seen - and not just because he scored a great goal. "His performance on the night made him one of our best players. Kirk Broadfoot"He deserves huge credit for the way he has gone about his job, considering that his best position is centre half." Broadfoot has admitted it would be another massive high for him if he could play for Scotland at Hampden on October 11 when the Norwegians come to town. He said: "First and foremost I hope to make the squad for the Norway game and if I can be involved in the game I will be delighted. "There are a lot of experienced players that George Burley might go with. Graham Alexander is there, for example, so it's up to the manager. "Guys like him have been over the course before so he might choose to go down that route. "But if he does pick me to play at Hampden in front of the home crowd it will be something special. "To make my debut in Iceland and score there was a fantastic feeling but to play in front of the home fans would be brilliant."

Heard earlier that Cousin won the game for Hull against Arsenal. Scored a glancing header for the second and winning goal. Already repaying his meagre transfer fee and maybe Fulham are feeling a bit silly. Hope he enjoys the inevitable relegation battle though...

Part 1 Overview In a year when Rangers qualified for the group stages of the Champions League and then went on and reached the UEFA Cup final the club made a loss, before the sale of players, of Ã?£1.1 million. The sale of Alan Hutton was required to show a profit for the year. This highlights the financial plight of the club, being as successful as we were in Europe we still need to sell players to make a profit. Why did we not make a higher profit? Income increased by Ã?£23 million over 2007 ââ?¬â?? This including Ã?£11 million from UEFA for the Champions League/UEFA Cup and Ã?£10 million in additional gate receipts due to the number of games played. Net Operating expenses increased by Ã?£13.7 million - This is mainly due to a Ã?£10 million increase in staff costs (see next section). Amortisation (write-off) of playersââ?¬â?¢ values increased by Ã?£3.2 million ââ?¬â?? the cost of players is written off over the period of their contracts and the purchase of players costing over Ã?£10 million at the start of the season resulted in an increase in the write-off over the prior year. With the increase in income being offset by the higher operating costs and higher amortisation of players it resulted in the prior yearââ?¬â?¢s operating loss of Ã?£5.1 million becoming an operating profit of Ã?£641,000. Interest payable of Ã?£1.7 million, an increase of Ã?£454,000 over the prior year due to the increase in debt, is then deducted which results in a loss before the sale of players of Ã?£1.1 million. The sale of players, primarily Hutton, generated a profit of Ã?£7.7 million which meant that we made a profit before tax for the year of Ã?£6.6 million. The bottom line is that profits were lower than everyone predicted due to higher wages paid to the players. Staff costs Staff costs increased by Ã?£10 million, from Ã?£24 million to Ã?£34 million, with Wages and Salaries increasing by a whopping 60%! The reasons for this are that average salaries were increased when the squad was strengthened (the new players must be on relatively higher salaries), and there were huge bonuses allegedly totalling Ã?£7 million paid to the players due to the successful run in Europe. The club apparently made practically no money from one of the rounds in Europe as most of the cash generated from the financially hard-pressed fans had to go in bonus payments. Murray and Bain must take a large degree of criticism for this as it suggests that the bonus levels were allowed to be negotiated at too high a rate, possibly because their own expectations of success were low. The accounts try and justify this by pointing out that wages to turnover ratio fell from 58% to 53%, but with turnover increasing by 54%, I would expect a much larger fall in the ratio, and the relatively poor results have to be partly blamed on the badly negotiated playersââ?¬â?¢ bonuses. Net debt The net debt has increased by Ã?£5 million to Ã?£21.6 million. Why did this happen when we made a profit for the year? There are a number of factors, but the main reason is that we spent more on players than we received. In terms of actual cash incomings and outgoings we spent Ã?£10.6 million on players and only received Ã?£3.9 million. The Hutton deal is spread over a period to June 2010. Part of this is due to timing with a most 2007/8 purchases being included in this yearââ?¬â?¢s accounts, but they also include 2008/9 buys of Lafferty, Miller and Velicka. The sale of players Alan Hutton and Filip Sebo were sold during the year. It was widely reported that Hutton was sold for Ã?£9 million and Sebo was sold for Ã?£1 million. The clubââ?¬â?¢s website states that ââ?¬Å?It is understood that the (Hutton) transfer fee could top Ã?£9millionââ?¬Â. The strange thing is that the proceeds reflected in the accounts only come to Ã?£8.7 million. What has happened to the missing Ã?£1.3 million? Perhaps the widely reported ââ?¬Å?pay-offââ?¬Â to Hutton of around Ã?£1 million was made by Spurs as a ââ?¬Å?golden helloââ?¬Â and they reduced the transfer fee by that amount? Perhaps the actual fees were previously exaggerated, or there were payments to third parties which required to be netted off? There are no further amounts to be added to the Ã?£8.7 million dependent on games etc, as there are no contingent assets disclosed in the accounts. Any payments to anyone in the club, Hutton pay-off bonuses to directors relating to transfers received would be included in Staff Costs and not netted off against income. If there were such payments then it shows the income from transfers in an even worse light. Whatever the reason, it appears that we got less than was expected. Martin Bain Martin Bainââ?¬â?¢s emoluments for the year were Ã?£668,000, an increase of 87% over the previous year! In last yearââ?¬â?¢s review, I commented that his salary was too high based on the size of the company, but this point is obviously being ignored by SDM. It continues to be far too high for the size that Rangers are. Peter Lawwell earned Ã?£393,000 in 2007, which was a big increase on 2006, possibly because of a comparison with Bainââ?¬â?¢s package, with Lawwell arguably having greater responsibilities and autonomy. It is presumed that the large increase in Bainââ?¬â?¢s salary is due to a performance based bonus. It is rumoured that this is based on income (which would appear to make sense as his large bonus in 2006 appears to have been due to the JJB deal), which implies that it is due to the Hutton transfer. If that is the case I fail to see why Bain should get a percentage of it as he is only doing his job, and had nothing to do with the vast majority of the amount received. If Murray is serious about wanting to keep expenditure under control, he should start by reviewing the package of his Chief Executive. Fixed assets Over the last few years the freehold property owned by the club (the Stadium and Murray Park) have been valued based on a ââ?¬Å?depreciated replacement costââ?¬Â basis. While this is allowed under accounting standards, I have been critical of this approach. Imagine you owned a house that you could sell for Ã?£100,000, but it would cost Ã?£150,000 to rebuild it. The cost to rebuild it is fairly irrelevant to you, and you would generally think of the house as being worth Ã?£100,000 but itââ?¬â?¢s this approach that has been used in previous years. There has been a change this year, with the property being valued based on its ââ?¬Å?recoverable amountââ?¬Â (although this value is exactly the same as the amount in last yearââ?¬â?¢s accounts). I do not know much about property, but I would not be confident in the ability to sell the stadium and Murray Park for Ã?£120 million. A valuation was carried out using last yearââ?¬â?¢s method, but this was not used in the accounts. It is not known whether this showed a (likely) increase in value which the directors have decided to hold back for another year or a decrease in value that they did not want to put through as it would weaken the balance sheet. JJB deal It appears that the club only received their standard Ã?£3 million from JJB in respect of the ongoing agreement, which is surprising following the huge amount of shirt sales in the run-up to Manchester. How many more strips need to be sold for the bonus payments to kick in? It looks like it is an impossibly high target, despite the optimism given by the Rangers Board at the time of the initial announcement. Related party transactions This section of the accounts highlights the amount of business that Rangers do with the other parts of the Murray Group. Murray has been criticised in a number of quarters for this over the years, but it should be noted that services provided this year of Ã?£1.2 million are less than the prior year of Ã?£1.9 million, and this has been a steady trend of reduction in services from the peak of Ã?£4.3 million in 2004. The services provided relate to call centre (tickets) and mail order but I am unaware of why there is a reduction in the charge in a busy year, other than the fact that IT services were mentioned last year but not this year. It should also be noted that Rangers would have to pay someone for these services and as long as we are paying what we would be charged by a third party then I do not see an issue with it being done by a company within the Murray Group. Share issue There were Ã?£50,000 of shares issued during the year in respect of the Rangers Supporters Trustââ?¬â?¢s Gersave scheme. Five year summary The average attendance is shown as 46,278, which is a drop of 2,239 from the previous year. This is the lowest average attendance since 1995/96. This is surprising but appears to be due to the low attendance at domestic cup games resulting from financial pressure put on fans following the record number of games that were played last season.

Sep 19 2008 By Keith Jackson AIDEN McGEADY'S stormy relationship with Celtic manager Gordon Strachan could be heading for crisis point after the winger was singled out in the wake of last month's Old Firm defeat. Record Sport understands the latest rift between the pair was behind Strachan's decision to bench the winger for Sunday's emphatic win at Motherwell and the Champions League clash with Aalborg. The rift began when strict disciplinarian Strachan barred McGeady from a first-team debriefing in the aftermath of that 4-2 derby defeat. Strachan called the rest of his squad into a room inside the club's Lennoxtown HQ to pore over a video nasty of the match and analyse exactly where Scotland's champions had gone wrong as Rangers romped to victory. But McGeady - last season's SPFA Player of the Year - was told not to bother taking part. Instead, he was instructed to go for lunch on his own at the training ground canteen. Strachan has been growing increasingly concerned with McGeady's form since the start of the season and is determined to get the player refocused on playing the kind of football which wowed supporters last season. But sources close to the player insist McGeady is so furious at the snub he may even be considering his future in the knowledge he would have no shortage of suitors in the January transfer window, including the likes of Newcastle, Spurs and possibly even Manchester United. And Strachan's last two team selections have done little to lighten McGeady's mood. The Republic of Ireland international has shared a roller-coaster relationship with his boss ever since Strachan took over from Martin O'Neill three years ago. This time last season McGeady stormed up the tunnel in a bad mood after being substituted in a league match at Parkhead. Strachan did not take kindly to what he viewed as a public show of petulance and was quick to lay down the law. The pair called a truce and the player enjoyed his most productive season yet in Celtic's top team, helping the club to a third successive league crown and being honoured by his fellow professionals as the country's top talent - proving Strachan's actions right. But McGeady's form has slumped since the start of the new campaign and his involvement in a couple of latenight flash-points in Glasgow city centre did little to impress Strachan. With Shunsuke Nakamura hoping to return to Japan in January, Strachan sees McGeady as his long-term guiding light but is determined to make the player concentrate totally on his game.

The remark in red really worries me. I also wonder if Demarcus means it seriously or is having a dig. Surely Fergie has to fight for his place like everyone.

I found this earlier and thought it was a pretty full and accurate analysis of the Arsenal squad, so you can read and see what you all think.

As he won't get a game under Walter it is probably better for everyone if he leaves. I would have liked to see him playing with Mendes for a game though.

With the next challenge to our title winning aspirations being the toughest game of our SPL calendar, is it time for Walter to finally depart from the formation that served him so well last season. On first viewing, that opening paragraph perhaps seems like a ridiculous decision; why change a winning formula? However, many will agree that whilst the defensive 4-5-1 formation, with equally defensive, counter attacking tactics served us so well in our exciting run to the UEFA cup final, it also likely cost us important domestic games. While we were getting results, against arguable superior opposition, and but for the intervention of our own governing body looked odds on for an unprecedented quadruple, there were few murmurs of discontent. Though many were unhappy at the way we played the game and demanded ball playing midfielders were bought in the summer transfer window to link our stingy defence to attack. Onto this summer and the manager has brought in these midfielders, albeit a few weeks too late, in the shape of Mendes, Edu, Aaron and the return of Davis. Early signs were encouraging as Mendes ran the show on his debut alongside Thomson. With Davis returning to the squad in time for the Aberdeen game, in the first half some of the interchanging in the middle of the park was reminiscent of the Advocaat era. The one complaint being that for all that the possession football was pretty, chances for the forwards were still at a premium. With a wealth of options in midfield, the management's greatest excuse for employing the ultra-cautious 4-5-1. Now many have argued that with the right players this 4-5-1 formation actually becomes a 4-3-3 when in possession. However, our club's insistence on playing solid, less attacking and pacy midfielders does not lend itself to this malleable formation. Certainly the true, pacy, tricky wide players are available to the manager. Players like Beasley, Novo and Aaron. And in the case of the first two, they will also provide some defensive qualities when necessary, with a willingness to chase back. So, the central midfield players are there, the forwards/wingers are there if the manager so chooses to employ this 4-5-1/4-3-3 formation. The only question is do we have the lone striker capable of spear heading this formation? A formation largely made popular by Jose Mourinho's Chelsea. Where Makelele anchored the midfield, Lampard dictated the play through the middle and the likes of Robben and Cole supported Didier Drogba at the spearhead. And it is at the spearhead that Rangers fall down. Didier Drogba is a bit of a special case in European football. I am not arguing he is the greatest striker in the game, although at his peak he was certainly one of them. However there are very few like him that can single-handed trouble an entire back line. His combination of raw power, pace, skill, technical ability, aerial strength and shooting ability allowed him to perform the role of lone striker like possibly no other player could. Do Rangers have a player in the squad with similar ability and playing style to the Ivorian? Not as far as this author can see. Perhaps the one player who most closely resembles a player with these attributes is fellow African Daniel Cousin. The Gabonese striker is strong, relatively pacy, tall and with good feet. However he has a terrible attitude and is unlikely to feature for the club again. With Novo the best candidate to fill a right wing berth at Parkhead, the candidates for the lone striker role this Sunday are Kris Boyd, Jean-Claude Darcheville, Kenny Miller, Andrius Velicka and injury dependant, Kyle Lafferty. Despite being the one true goal-scorer in the squad, Kris Boyd will not be deployed as a lone striker, due to a lack of mobility and despite improvements in this area, a lack of ability to hold the ball up. Jean-Claude Darcheville has strength and pace in abundance. However he cannot be relied upon to last 90-minutes and is composure in front of goal is also in question. New-recruit Andreas Velicka has performed this role well against the Old Firm in his previous spell in Scotland. Heââ?¬â?¢s strong, can hold the ball up well and has an eye for goal. Unfortunately, perhaps due to his lack of rest in going directly from a competitive Scottish season, to a Norwegian season and back to a new season in Scotland, Velicka has struggled for form resulting in him being dropped for yesterdayââ?¬â?¢s game at Aberdeen. Kenny Miller, a man who if played, as this fan suspects he will, could do with a goal and thereââ?¬â?¢s no time better than tomorrow. However, his frankly embarrassing career stats suggest it is unlikely he would be capable of finishing if he found himself in a position to do so. You get 100% effort from Miller, he runs the channels, he works the defence and he has some pace. However, when this formation worked so effectively for Chelsea, the spearhead was a 30+ goals a season striker. Miller is more like a 5 goals a season striker. Lafferty, returning from a knock and being a relatively inexperienced player, has height, good feet and again a little pace. However he has played much of his career out of position on the left wing and is unlikely to be thrust into such a high-profile, high-tension game with all the goal-scoring pressure on his shoulders. It appears obvious to this fan, that whilst we may now have the defence and midfield capable of making this 4-5-1 formation an effective ploy, we do not have the key player at the business end of the field to make it successful. Recent upsets at Parkhead have shown that the way to get to Celtic and upset their game plan is to go at them from the first whistle. Not sitting back, inviting pressure and hoping to hit on the break as we have done with the 4-5-1. The obvious solution is to partner two of our attackers upfront in a 4-4-2. We have begun the season playing 4-4-2, picking up 2 wins and a draw that would be 3 wins but for our questionable officials. And whilst performances have not been thrilling, gelling a strike partnership takes time. For me it is time to pursue our best attacking partnership and give it time. Partner the goals of Kris Boyd with the pace and running of one of our other strikers, be that Lafferty, Darcheville, Novo (who I would however, start on the right v Celtic) or perhaps even Miller. Go 4-4-2, go with Boyd and a.n.other and go for goals. That is my wish for this weekendââ?¬â?¢s opening Old Firm clash. I do however predict the inevitable 4-5-1 with the goal-shy Miller ââ?¬Å?leadingââ?¬Â the attack.

Us: Raised from sales: �£22m Spent on arrivals: �£30.67m Net spend: �£8.67m Them: Raised from sales: �£7.15m Spent on arrivals: �£19.86m Net spend: �£12.71m details here: http://www.eveningtimes.co.uk/sport/display.var.2441504.0.transfer_table_how_walter_smith_and_gordon_strachan_have_fared_in_headtohead_transfer_windows_figures_are_estimated_compiled_by_gary_smith.php walter can incur a certain extent of transfer criticism, but i think he's been fairly shrewd. obviously time will tell with the new signings, but i'm quite happy to see decent money's been spent on youngster while still strenghthening. now it will interesting to see whether they get played.

Thought I'd start a new thread about this as they're bound to start happening soon and in fact, have started already, with one of those which just won't go away. No, its not Robbie Fowler or Alan Smith, but that Kenny Miller story just won't go away. Apparently he's going to be our first signing of the summer according to the Sun. Which normally I wouldn't put any stock in, but this story has been around for months and months. Any other rumours yet?

Cousin has signed for Hull City (�£1.5million) and Gow has signed for Blackpool (now being reported as a loan deal).

This weekend threw up another controversy as Rangers were denied a perfectly good goal, through the linesman flagging for offside. Before the game Referee boss Donald McVicar e-mailed a warning for refs to improve. After a spate of dodgy decisions which seem to benifit our friends from the dark side, many football supporters probably think the ref boss�s real name is McPriest and not McVicar. Strangely Refs are fighting for more money. The SFA should put them on performance bonuses as that would save them a fortune. A new sponsor might be a good idea; they should change from Spec-savers to Nikon binoculars. Ebay would make a good sponsor as well as they keep selling us their crap Football is not the only sport that is having problems with the referee's though. What about the girl in the taekwondo, Sarah Stevenson. Three officials failed to see the kick to her Chinese opponents head. After a protest and TV evidence she was at least reinstated as the winner. Her fellow taekwondo colleague Angel Matos wasn�t going to hang about for a TV replay, he just gave the ref a size 9 direct to the chin. Why can�t I get rid of the thought of Billy Baxter wearing, wee Demarcus Beasley�s stud marks on his napper? If the Olympics had been in Portugal Angel Matos might not receive a lifetime ban. You can take a Maddy there and get away with it.(Sorry) Carrying on with the Olympic theme, wee Chesney wants to talk to Chris Hoy to pass on his secret winning formula. Some people believe he has the formula already. Paying referees! Maybe that is what is using up his entire transfer kitty. John Hugh�s has been following the cycling as well, After Referee Brines pulled him out of the Falkirk dressing room, he told Brines to get on his Bike. Our friend Artur Boruc has been hitting the news again. In the past he has been fined by Celtic for boozing. Last week he was thrown out the Polish national team, for skipping out for a wee vodka. Who said he didn�t have any bottle? Now he is waiting to see if Leo Beenhakker will Polish him off, as the Don was a bit brassed off Just a thought, if Artur Boruc�s wife was Pregnant to him. Would that make her a dope carrier? Taxi!!!

The following article on the Rangers website: Steve Davis. My Rangers Delight suddenly got me thinking about our summer transfer dealings. I don't want to discuss the fact that it was done far too late. We all know that, there's not going to be any interesting views raised on that point. I also know it's too early to judge players, i'm merely talking first impressions. However approximately a third of the way down the page is the following paragraph: Immediately I thought that's a fairly impressive transfer spree and I wondered what everyone else thought of the inidividual signings and how they have improved or otherwise the squad. Beginning with Davis then. As long as he's not played on the right he could be a great signing. Needs to rediscover his form of his first few games at the club and the signs last night suggest he's in good form. Competition for places in the middle of the park is incredible. Kye Lafferty - A vastly inflated transfer fee, although it suggests signs of forward planning and long term thinking from the club. the only way this transfer made sense to me was to buy up a young rising star on a long contract, showcase him at a big European club and in Europe (ok not thsi season now but in future) and sell him on at a profit. His qualities as a player do not suggest a �£4million pound player, but if we can sell him on for more than that after a couple of seasons of good performances then it could be the way forward for a club that does not have the mega bucks of a bigger league. Is a risky strategy that relies on the ability to spot players. Andreas Velicka - Looked a very good prospect in pre-season. In fleeting appearances he did more than some of our other forward players. A physical presence with an eye for goal. Outwith Boyd perhaps our only other genuine goal threat from our strikers. Madjid Bougherra - Huge boots to fill with the departure of last year POTY. Should have seen the writing on the wall regarding Cuellar when Madjid was brought in. Early signs are promising, strong, defensively sound and comfortable on the ball. With the realisation that star players with such large transfer fees as Cuellar will be sold on the club has to be able to bring in replacements at a reduced fee that the management believe can pcik up where the old player left off. Can madjid do this. Who knows, but certainly we might have struggle to find a better replacement. Need to find him a long term partner now. Pedro Mendes - Again hard to comment with just one appearance to go on. What an appearance though. MOTM in his first game, running the midfield and therefore the match. Forged an excellent understanding with Thomson immediately that will be encouarging to all fans. Again adds to the excellent choices in the centre of the field. Will be really exciting when Ferguson is back to link up with the former Pompey star. Aaron - An unkown to myself, but highly rated in Spain. Sounded very exciting in a bounce game with killie. Could really light up our play down the left flank and help us lose the winning ugly mantra. Will Smith trust a relative youngster though? Edu - Signing will hopefully be confirmed tomorrow as a work permit is agreed. Again an unkown but already a international and few players seem to leave the MLS for multi million pound fees suggesting this player may have something different to your average US player. Worried by the noises that he is a utility player though. Look at Dailly and to a lesser extent Ian Murray to see why. Miller - �£2mil wasted on a goal-shy forward. A significant part of our early transfer spending wasted on him that no doubt contributed to our early European exit, costing us approximately �£12million. Getting what we expect. A lot of running but little end product. The headless chicken act. Law of averages as a forward player for Rangers you're going to have the odd good momment such as the run v Hearts to create the goal that sealed the points. Needs to show a killer instinct if he is to win over the fans, but his career suggests that is unlikely to happen. Why some fans and supposed experts of the game laud a player for trying hard and running about a lot is frankly mystifying. 8 signings, 5 of which impress me with 2 i've yet to really see. Obviously all have a long way to go to prove themselves at the club but the early signs are encouraging. Yet again we have the strongest squad in the country, on paper at least. Without the distraction of an extended European run we have to fancy ourselves to win back the title and anything less should not be tolerated.

http://www.gersnetonline.net/newsite/index.php?option=com_content&task=view&id=663&Itemid=1 Carlos Cuellar has gone then and going by recent years it’s extremely unlikely to be a case of ‘The King is dead; long Live the King’. The 21st Century has seen a large number of quality players leave the club with the chairman proclaiming they will be replaced with players of a similar standard. In almost all cases – particularly with regard to our midfield – that has not been the case. From the Van Bronckhorsts to the Reynas, to the Numans, to the Amorusos; the decline in quality has been a steady one since our club’s downsizing began in earnest. It’s now reached the stage where not only the continuity of the team is threatened but the very future of the club is being brought into disrepute. What options does that leave us with? Do we protest or will our apathy contribute to our downfall? Firstly, I think it’s important that we address the issue objectively. It is far too easy to be vocally critical and while that may satisfy for a short while; it won’t do any good without solutions for the problems we face. One of the biggest and most valid criticisms of the Murray reign at Rangers is that of short-termism. We shouldn’t be guilty of the same flaw. Thus, if we are to protest – and I certainly empathise with that view – we need to be careful in how we go about it. ‘Murray out’ is the cry from many. ‘Walter Smith’s time is up’ is even more prevalent. Fair points as both deserve a lot of criticism for their work recently. Unfortunately, neither is likely to be replaced and I see little alternatives offered by those who shout loudest. Quite simply, while it may be agreeable that it’s time for a new owner (none more agree than Sir David Murray), we don’t have a knight in shining armour with a spare Ã?£100million to put into Rangers. Let’s face it – any new owner(s) would need around Ã?£20-30million to buy the club; Ã?£20million to underwrite the existing club debt; and at least Ã?£50million in reserve, to not only supply an annual transfer budgets equalling the last two years but to implement the various improvements we’d all like to see to the club. A new ticket office, a better youth system, a museum, stadium development (not to mention upkeep), improved retail/marketing and a genuine worldwide scouting system would need considerable investment just to get off the ground; never mind run on an annual basis. Not many investors have that kind of money to hand – especially when one considers the market we operate in. Even if we discount the problems we face on the field, the last paragraph shows just how serious things are at Rangers. The most positive supporters can surely now see how the under-performance of the club generally is affecting the general malaise at the club. There’s no doubt while some people may exaggerate some of these issues; there’s also no doubt the challenges we face as a club are serious ones and need urgent attention. In fact, most of them have needed attention for a number of years but it’s only now some supporters are awakening to them. And that’s where my concern is. Realism regarding the financial climate needn’t be an acceptance of under-achievement and inefficiency. Football fans – and particularly Rangers fans – are demanding sorts. Success should be regular, failure is not an option and everything is measured by an SPL title-winning barometer. This is how many supporters view our club but in my view it’s far too empirical and it’s this flawed vision that has helped put us in the position we are today. More seriously though, it’s not just the support that is guilty of this – the Rangers board of directors are similarly short-sighted and far more culpable. My single biggest criticism of Sir David Murray’s Rangers’ tenure is one which goes against how the man made his impressive business reputation. After a successful initial period, investment into the club (out with transfers) wasn’t enough, was only ever based on the short-term and failed to ensure our club’s position as the number one football club in Scotland. Remember we were Ã?£30million in the black around 1998 and only a few short years and Ã?£100million later we were Ã?£83million in the red - with next to nothing to show for it. Sure, at the insistence of Dick Advocaat, Murray Park was built but even that has taken a number of years to deliver while only showing inconsistent performance given it’s not the Youth Academy many believed it would be. Where are we then? Are we any further forward than late 1988 when SDM bought the club? Of course there are lots of positives during those 20 years and they shouldn’t be forgotten or ignored in the haste to vilify. However, the fact remains, the last 10 years of the reign have been inconsistent, lacking in quality, ambition has been lost and our future bleak. Much like what was happening under Murray’s predecessors it could be said. Protest is the answer then? Yes, it is, but probably not in the way some agitators would prefer. Firstly, we need to ensure that our support of the team and players isn’t compromised. While Walter Smith is just as much to blame for our current woes as anyone else and while we all agree certain players are simply not good enough to play for Rangers, difficult times require extra support – not less. I’m not suggesting blind loyalty – that would be equally wrong – but enough support to help the team regain the confidence and form to win matches. After all, not winning the title would only make things much, much worse. However, I’ve already said winning titles should not be a barometer of how successful our club is. After all, we didn’t win the title last season but generally it was a successful one in terms of European performance and incoming finance. Importantly though, it’s how we use this success that really matters. And that’s where we’ve failed this summer and in previous times. We’ve simply not achieved consistent domestic and European success. Ergo, that’s where any protest must be focussed. Thus, while bizarre 60 minute walk outs may indicate our displeasure; and while fans reps in the media provide further obvious methods of channelling our frustration; neither will be successful without constructive alternatives. By all means protest but it has to be done at the right time and place. The status quo is unlikely to change because a few hundred fans walk out unnoticed or because a few congregate outside the front door. That will only result in further division and problems. Genuine protest has to have a goal behind it. While the ultimate goal may be one of regime change, that’s not one that is immediately possible or one that would yield immediate results anyway. As such, any protest should have aims that are possible. Obviously, that is also much more difficult to achieve. What can we do to improve the club? How can we reach the people to responsible for that improvement? Can we catalyse them via workable solutions? That place is the Rangers AGM in the next month or so. That’s where ALL the guilty parties will be present. That’s where ALL the relevant questions should be asked. That’s where ALL the board of directors can be brought to task on their under-achievement. That’s where the manager can be challenged. That’s where positive change can be implemented. That’s where the Rangers supporters can rise to the challenge. That’s where leadership can be sought in the presence of ALL the people who can make the difference. We can help shape our future. We can never be accused of not being loyal or being supportive of the club through difficult times. Let’s continue to do so by cheering the team to victory over 90mins and keeping our criticism for the place where it really matters.

This is an unbelievable sum of money for Chelsea to be awarded. 13.68 million. WOW. I wonder how they came up with the 13.68 million ? Because Chelsea had to replace him ? Was that his transfer fee to Chelsea ? http://www.sportinglife.com/football/news/story_get.cgi?STORY_NAME=soccer/08/08/18/SOCCER_Mutu.html Fiorentina star Adrian Mutu has vowed to appeal against the �£13.68million fine he has been ordered to pay former club Chelsea, slamming FIFA's ruling as "unjust" and "inhumane". FIFA's dispute resolution chamber ruled that Mutu must make the compensation payment after testing positive for cocaine while at Stamford Bridge in 2004. The Romania striker was sacked by Chelsea following his failed test but has since rebuilt his career in Italy and he has vowed to fight the ruling. "This is an unjust and inhumane sentence," he told reporters, as he confirmed that his lawyers were studying the case. "We are going to appeal. "This sanction is not right, because I don't think I have committed a crime that merits such an amount." World players' union FIFPro have pledged their support to Mutu as have the Romanian Footballers' Trade Union (AFAN). Mutu and his lawyers are expected to present an appeal to the Court of Arbitration for Sport in the next few days, although reports suggest a decision by them will not be made before next year.