Running a Football club is extremely expensive. Most clubs in La Liga, are run at a loss. Some clubs still choose to expense their debt over future periods, rather than as they are incurred. This is extremely misleading and doesn't show the clear financial picture of a club. In addition, La Liga continues to allow clubs to negotiate their own Television rights locally and globally. This means the big clubs get the lion's share of the local and foreign revenues, whereas the smaller clubs are fortunate to get their games on the air.

The Spanish second division is even more precarious. Prior to the start of each season, the Spanish RFEF reviews the clubs to ensure that they have met all their financial obligations, including payments to players. This year the deadline is July 31st. If they cannot meet these obligations, they will be relegated. How do clubs avoid this punishment? Well, they file for protection from creditors under the Spanish "Ley Concursal", similar to the U.S. equivalent of Chapter 11. Currently, both Celta Vigo and Real Sociedad are far behind in their payments. But unlike in other countries, in Spain, they can avoid any sporting penalty, if these two club file for protection under Ley Concursal. Las Palmas and Alaves both filed under this law, avoided relegation and the court sided that they could not pay their players while under administration. Sound fair? What about the players? Levante could follow suit. Salamanca, Elche and Albacete, among others have been reported to the player's association (AFE) for non payment of wages and salaries. How many other clubs will fall and file for protection? No wonder the players are threatening with a strike.

The big clubs and star players are fine, but what about the career of the workman players, the regular joes trying to make end's meat. And what about the future stars? . How can they pay their bills and support their family? The disparity is appalling. What can the Spanish RFEF and Player's Association do to improve this situation? What about TV revenue sharing similar to the Premiership and soon Serie A? Will this help at all? What about stronger financial oversight, accountabily, and assistance? What about a sporting penalty IE relegation or deducting points for any club that files for protection, similar to Serie A? Isn't the strength of the top league and youth system, depend largely on the strength of the Second division? Or is it survival of the fittest in a global economy? What do you think?

Yes it's time to review the latest slate of suckers, no I mean Managers in La Liga for the 2008-9 Season. Managers can't win for losing. Yes they get paid the big bucks, but they get all the blame from the fans, players, staff management and press. This time around there are only 4 Foreign Managers in the Primera, very strange? (Schuster, Pellegrini, Aguirre and Kresic) Why the sudden decrease? That means 16 Spanish Managers. Is this the Golden Age of Managers, to go with the Golden Generation of Players? And only 8 manager changes in La Liga? (Guardiola, Lopez, Arconado, Emery, Marquez, Muñoz, Kresic, Tapia) Which means 12 Managers did the business and kept their job. Interesting...some stability? Well let's run down the list at the top of the table and let me know what you think.

1 Bernard Schuster - Real Madrid

He's back! Just friend of player, president and socio alike. Schuster did not bring to the club jogo bonito, but he brought harmony and a cohesiveness. He still has his detractors. Some may say the top of the table was weaker than normal. The real task will be this year as fans and background staff all yearn for La Decima. (The 10th Champions League Title) Will this be known as a cycle of stability at Madrid? Or will last year just be a fluke, riding on Fabio Capello's coat strings? It should be a very interesting year.

2. Manuel Pellegrini - Villarreal

The mild mannered Chilean Manager has brought this club back to greatness once again. They will be participating in the Champions League for the 2nd time in history and this time they are bringing some very interesting signings with a lot of quality. Of course the majority are South American, but Pellegrini knows that market intimately and is quite a crafty buyer to boot. Will they have enough depth to vie for all 3 titles? I say yes!

3. Pep Guardiola - Barcelona

The new kid on the block with the biggest job, IMO. Catalan born and bred in the Cryuff style. Can this superstar on the pitch succeed off the pitch? Does he have the man management skills and tactical nuance to battle with the big boys? Bringing in Pep so far has saved Joan Laporta's job, but just barely. He has spent the most money in La Liga and probably in World Football, this silly season. It will be very interesting to see how he will handle Ronaldhino and Eto'o should they stay at the Camp Nou. Is he in over his head? We shall see.

4. Javier Aguirre - Atletico de Madrid

Vasco had a very tough year last season. He had to break the mental barrier of Los Pupes. A disease that literally used to affect the team in the 2nd half of the season, so that they were always the nearly men. Nearly Europe that is. Kudos to Aguirre for building mental strength and fortitude. Looks like he is making some quality signings, especially in defense. Looks like Atletico is going to have another good year.

5. Manolo Jimenez - Sevilla

President Del Nido and company decided to stay with the ex player and youth team coach. Sevilla had an extremely tough year with the death of Antonio Puerta early on and the loss of Juande Ramos. They missed the CL and now have to settle for UEFA Cup. Is Manolo the man to bring Sevilla to the glory of two years ago? Not sure.

6. Juan Roman Lopez - Racing de Santander

The ex Malaga jefe, did wonders last year to earn promotion for the Anchovies back to La Primera. And his prize, well the Manager position at Racing. Can Lopez fill Marcellino's shoes? Does this small team from Cantabria have the depth and money to compete in the UEFA Cup? Is the team a Celta Vigo or a Sevilla? The reinforcements have been little to none, thus far. The future looks hazy.

7. Gregorio Manzano - Real Mallorca

The Spanish Manager made do with what he had and eked out tremendous results. Unfortunately, Mallorca's parent company has filed for bankruptcy and so they are selling all of their key/star players. Where they will stop, no one knows? Arango is probably the next one out the door. But Manzano is making some bargain basement buys, so you never know? I would put my money on Manzano to pull out another mid table performance and Copa Del Rey run.

8. Gonzalo Arconada - UD Almeria

No one can repeat what Unai Emery did last year at Almeria, so hopefully expectations will be managed accordingly. Arconada had a stellar year with Numancia in the second division. They clearly outshined the rest of the pack and earned promotion quite early. But playing in the Primera is a whole other ball game. Almeria has made some very good signings with Piatti from Estudiantes, a record signing for the club. But the jury is still out with the little team from Andalusia. The sophomore slump is boding.

9. Miguel Angel Lotina - Deportivo La Coruña

The long time Vasco coach had a remarkable year with Baby Depor last year. The team is currently in pre-season preparing for their Intertoto matches at the end of the month. Will Depor return to Europe with a bang? We shall see. Will Lotina continue to play 5 at the back? I hope not. Lotina has made some selective transfers that on the surface complete a very balanced team. Look for another good year for the team from A Coruña. One step at a time.

10. Unai Emery - Valencia

Into the fire, head first. One of the hottest Managers in La Primera last year who played with a very attacking style. Now for something completely different? The bad news: dressing room drama, an enormous squad with the majority of players either not wanted or inconsistent at best that screams out for a major renovation. Financial debt mounting that is relying on the Nou Mestalla as it's salvation. No Champions League, just UEFA Cup. The good news: two of the hottest players in World Football. A coach with 4 years of Football Managerial experience and some fresh ideas. Who's worried? Me.

There's no sure thing in La Liga, especially when it comes to the Managerial revolving door. But if I look at my crystal ball, here's what I see. Look to Atleti to have another good year. Yes Atleti! Look to Villarreal to beat their every other year glory with a coach who has learned from his past CL Run. Chaos will continue at the Camp Nou and at the Mestalla. While being on the top of the table will be a one hit wonder for Racing and Almeria. Both teams should be weary of relegation. The former with fixture congestion and the latter with a coach in over his head. What do you think? Does the future look bright for Depor? Is Mallorca going to surprise us again? Who will be the hottest coach this year?

Next week I will review the Managers in the 2nd Half of the table. I cannot wait for the new season to start.

Even with the big win by Spain, we have to remember that the show is Forza Futbol, a better lens at Serie A and La Liga, whether we like it or not and the Silly Season has begun in earnest on the peninsula. Here are my Top 10.

1) Amauri from Palermo to Juventus. The inevitable transfer that was rumored in the works all last year finally happened. For €15.3 million it was a fine piece of business for a club that notoriously prefer not to splash the big cash, but when the market for target-men is becoming so inflated, and moreso now with Eto’o and Drogba, not to mention the delirious Emanuel Adebayor, this signing may well be the one that stands out for Juve.

2) Alberto Gilardino from AC Milan to Fiorentina. I’m not a huge Gila fan, but there is no denying that the man scores goals when he is happy and the pressure isn’t on, and when he’s away from Milano. Well, here’s his wish. For €15 million it may be a bit on the pricey side for La Viola, but they have found a quality replacement finally for Luca Toni and they have cover in case the rumoured Adrian Mutu transfer starts percolating. I think we see a return to form for Alberto.

3) Sebastien Giovinco from Empoli to Juventus. The new poster boy for the Azzurrini may not be classic striker material but his quality shines despite his lack of size. After years of plodding hulks up front, we are starting to see players like Giovinco, Lionel Messi, Kun Aguero and Diego Buonanotte bring some class and trickery to the position. Already owned by Juve, a loan spell at Empoli cemented him in the first team for the tiny club last year, and impressed those in the know who pegged him for the national team. For those people who called forJuve to sign a creative force behind the strikers, I think Giovinco does the trick. Don’t be surprised if he regularly starts for the Old Lady.

4) Juan Pablo Carrizzo from River Plate of Argentina to SS Lazio. After a failed attempt to land Carrizzo last summer, Lazio finally got their man. After a disastrous campaign with career backup Marco Ballotta Lazio were in desperate need of a quality keeper and River is a factory for quality keepers, especialy those valued at around €8 million. He’ll do well, but Lazio were in such need, that any sort of play from Juan Pablo will make an impact.

5) Marco Borriello from Genoa to AC Milan. Cash strapped Milan are still in the hunt for a big name striker, with all the big names involved, but buying full interest in Borriello from Genoa allows them some leeway in case the prices are too high in England and in Spain. He won’t be first choice, Milan don’t really rate him in the same way that they rate Pippo or Pato, but as a third strike option he is just what the Milanistas wanted: cheap and useful.

6) Felipe Melo from Almeria to Fiorentina. For around €13 million a player like Felipe Melo might be considered an anomaly, especially coming from an unheralded Almeria side, but Melo is an important cog from that squad and will obviously help to strengthen Fiorentina and also lengthen their bench as the Champions League beckons.

7) Raffaele Palladino from Juventus to Genoa. A very talented striker for the Azzurrini and one of a handful of the brighter lights of the youth competitions in Italy, Palladino featured in 26 games last year, 14 as a starter and 12 as a sub, but he never got a real chance in his preferred central role and was used more as an out-and-out winger. He will get his chance at Genoa as they will be looking for someone to shoulder the burden of top scorer Marco Borriello’s loss. Add to the fact that all told he cost about €4 million for half his rights and Juve have an option to buy him back later and it’s a win/win.

8) Matthieu Flamini from Arsenal to AC Milan. With his contract on its last year and still not starting for an Arsenal team in transition, Flamini was desperate for playing time and an opportunity to show his worth. After a year at Marseille, he had two workmanlike years at Arsenal, before having a career year starting alongside Cesc Fabregas. He traded up his journeyman’s contract for one more suited of a man of his station. What he’ll find out is that there are few open slots in that Milan midfield, there is obviously an adaptation period to Serie A, as we saw last year from Thiago at Juventus, and the expectations are much higher at the San Siro for winning championships than there are at the Emirates. It’s a good thing they got him on a free as they are more likely to give him a chance as a super-sub off the bench.

9) Pablo Ledesma from Boca Juniors to Catania. The Elephants will be running this year as Boca’s hard running right sided midfielder will be playing in Catania next year. Another in a long line of Boca prodigies, Ledesma will bring hard running and a strong shot to the islanders. A good, strong signing for a club that usually stays out of the mix.

10) John Arne Riise from Liverpool to AS Roma. Sorry, but it wouldn’t be right to ignore Roma, as I am a supporter, but frankly I think Riise is a good, complementary player, and of course no superstar, but a good fit for the giallorossi. He is better going forward of course and has a powerful shot, plus his throwins are some of the longest I’ve seen.

This list is of course just what’s gone on, to date, and as expected Inter still haven’t joined the melee and Milan will probably finalize the Ronaldinho move soon enough, but it’s usually these early deals that work the best, as it gives the players more time to adjust to their new surroundings. Stay tuned to the show for more transfer silliness.

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