By Michael Sinnerton

41 goals and 61 goals. That's the total number of goals contributed by Cristiano Ronaldo and Carlos Tevez to Manchester United over the last two seasons. It's not the newest of debates, but how the hell do you replace that? Benzema and Ribery are all very well but goal tallys of 23 and 14 respectively, whilst more than respectable, are perhaps not enough to convince fans and pundits just yet. Given that their 37 (and 50) goals match neither seasons tally from Ronaldo and Tevez, this despite being up against supposedly weaker defences in the Bundesliga and Ligue 1 (this argument of course doesn't take into the account how much better the players are they would be playing with at United).

Ribery and Benzema's scoring exploits are more than credible though, and whilst Ribery is already a world-class player, Benzema certainly has the potential. Perhaps the short-term problem for United then is the pace of the Premiership which seems to cause adaptability problems for more than half its newcomers. Both Tevez and Ronaldo, for instance, took time to acclimatise to the league and reach something approaching their best. United have of course been linked with Antonio Valencia, a player with Premier League experience but one who scored just 3 goals this season.

A switch to 4-4-2 with Rooney and Berbatov up front could solve the problem of goals with both players likely to notch more than last season, but more goals would still be needed from midfield/out-wide. Anderson in particular has the quality to score more than just from the penalty spot, perhaps his attacking ability is compromised in United's current system? There still must be concern though that Macheda and Welbeck aren't good enough back-ups should Rooney or Berbatov suffer a long-term injury. A striker like Jermaine Defoe, Robin Van Persie or dare I say it Michael Owen, all of whom are proven in the Premier League might be a better bet (although of course 2 of the 3 are injury prone). If only they hadn't got rid of a striker who has 58 goals in his last two seasons in Europe's best league. Diego who?

By Michael Sinnerton

As a big Michael Owen fan, few stories have depressed me as much this summer as the ‘Owen Brochure'. If you've missed it, the former European player of the year has had to send out a brochure hunting for suitors because seemingly no-one particularly wants him.

The top four aside there I don't see how there can be many doubts about his ability. Despite all his problems he still scored 10 goals for Newcastle last year and has 30 in 65 starts (and 13 substitute appearances) for the Magpies. I think you'll agree that those are pretty good stats for someone available on a free and proven in the Premiership, albeit at high wages. And at 29, and having played less games than most 27 year olds there should be legs left in little Michael.

The problem, combined with the wages, is an injury record that makes Darren Anderton look like Daley Thompson (I think that just about works). Here's the solution I suggest, not ground-breaking, but a reasonable twist on an old favourite. Owen should sign a contract whereby each week he is unavailable for selection he is paid £20,000/£30,000 and each week he is available for selection he is paid £60,000.

There are a few obvious advantages here; firstly if Owen is injured you only end up paying him a fraction of his value/as much as a fringe squad player. Owen should be willing to sign the contract because if he envisages himself being fit most of the year then there are really no drawbacks. If the manager doesn't fancy playing him or opts for a different tactical system he gets a normal wage, and he isn't hugely reliant on his own form - which to me seems a big drawback of the pay-as-you-play system generally mooted. Knowing you have to score to maintain your livelihood seems to be a lot of pressure (albeit finances shouldn't be his chief concern).

The amounts suggested above are obviously fairly plucked out of the air and a real value would depend on the club and the actual demand for Owen. Any other suggestions for minimising the risk on signing injury-prone pros?

By Michael Sinnerton

£18million for Roque Santa Cruz? Are you having a laugh? I know prices are inflated but we're talking about a player who has played ten seasons in Europe and scored more than 5 goals in only one of them.

Maybe he's built to play in the Premiership. After all he did score 19 goals in 37 games for Blackburn in 2007/08. The price seems way too high though, it seems this summer is going to be filled with clubs paying over the odds from Cristiano Ronaldo to Glen Johnson, so perhaps it's a bit harsh to pick on Santa Cruz but despite his goals for Blackburn I'm not totally convinced about him as a goal scorer.

Given Manchester City's aim is to at least break into the top four, a strike force of Craig Bellamy and Roque Santa Cruz seems a little short in quality to me (I'd like to see at least one world class striker, all the other top 4 clubs have one). Albeit a midfield of Elano, Barry, De Jong and Robinho sounds fairly decent. I'll stick my neck out now and call Roque Santa Cruz's move a flop and a waste of money.

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What odds on a football version of 20/20? We already have the format, 5-a-side football and I imagine fans would absolutely love a weekend tournament but to be honest there's probably too much football in the calendar already. Valdes, Puyol, Xavi, Iniesta, and Messi against Cech, Terry, Essien, Lampard and Drogba sounds pretty good though, Barca wouldn't have a bad "B team" either.

By Michael Sinnerton

A great manager, a great first XI, a good squad which with two or three quality additions could be considered favourites for the Premier League. Terrible owners, massive debt, no transfer funds and a host of first team stars looking to leave. Which Liverpool do you see?

I'm moving more and more towards the latter with Pepe Reina, Alvaro Arbeloa, Javier Mascherano and Xabi Alonso all being heavily linked with moves away. Only one of these fills me with absolute dread though, but sadly it seems the one most likely to happen. I'm talking of Mascherano who I think is by far the best holding midfielder in the world. Reina is a wonderful, wonderful goalkeeper but there are enough decent goalkeepers out there to replace him, the same is true of Xabi Alonso in midfield and whilst I wouldn't sell any of the four players, I feel adequate replacements could be found for them all bar Mascherano.

If you didn't know the club is in financial trouble you probably shouldn't be reading this, but accountants stating that the club is a "going concern" is perhaps a bigger problem than it has been made out to be. The holding company, at least, is one step away from being liquidated with all the previously non-current assets becoming current assets (I.e. everything is up for sale) with the biggest creditors being paid off first.

At a time when everyone in football seems to have cash to flash I find it incredibly frustrating that Liverpool, who have progressed so far, seem set to crash and burn just before overcoming the final hurdle.

Former Liverpool Chairman David Moores resigned from the club's board yesterday. His reasons are unknown but has admitted feeling "heartbroken and let down" by Hicks and Gillett. Let's just hope it's not a case of rats abandoning a sinking ship.

By Michael Sinnerton

Is anyone else starting to really wonder about Theo Walcott? Wasn't this guy supposed to be potentially world-class?

Now, I realise he's still young enough to fulfil his potential but given that's he's now got 3 years of Premier League experience and a handful of England caps shouldn't he really be doing more. Wouldn't someone with real world-class potential be scoring goals and making game-changing breaks more often. Rather than being subbed off at half-time shouldn't Walcott be dominating an Under 21 game against fairly average opposite? Sweden's Marcus Berg managed a composed, top-quality hat-trick against Belarus whilst Theo was removed against Finland at the interval, despite no noticeable injury.

That doesn't mean Berg is a better player nor one with more potential but shouldn't we have more than one world-class performance (v Croatia) and some wonderful substitute cameos from the bench to show for his career so far?

Maybe I'm being too harsh on a 20 year old who's stats include 6 goals in 16 games for the u21's and 3 in 8 for England and who it could be argued is being played out of position ("to aid his development") but Walcott at the moment seems to be a bit of a one-trick pony. Even if that pony is a scary amount of pace. I'm all for beating players with changes of pace and body-movement rather than elaborate step-overs but I'd like to see more end product and ingenuity from the young man.

Walcott's last two seasons

Arsenal 07/08: 39 games - 7 goals

Arsenal 08/09: 35 games - 6 goals

Wayne Rooney's at the same age(s)

Man. Utd 04/05: 43 games - 17 goals

Man. Utd 05/06: 48 games - 19 goals

By Michael Sinnerton

Contuinuing on from yesterdays managerial contenders this summer.....

Alan Curbishley

Bio: Obviously did a great job at Charlton but I would argue a poor job at West Ham. His supporters would say he produced countless top ten finishes whilst his detractors would argue without a little rule-breaking he would have got a very decent West Ham side relegated. Nevertheless he is very experienced in the Premiership and has been successful with promoting a relatively small job so should be a good candidate for a decent Championship club.

Value: Been out of the game long enough to come comparatively cheap.

Chance of a move: 5/10

Managerial Achievements: 6/10

Alan Irvine

Bio: Despite an erroneous Wikipedia page, Irvine is not yet the manager at West Brom. Having coached the academies at Blackburn and Newcastle and been assistant manager under David Moyes at Everton, Irvine made his first managerial steps at Preston. Joining them in a relegation battle, he was viewed as a slightly risky appointment but guided them to 15^th and last year to the play-offs despite a tiny budget. Despite Wikipedia's claims he is also not due to be Newcastle manager on the 15/07/2009. In fact his page is something of warning side for using the site as a research tool.

Value: Talented manager on the cheap

Chance of a move: 6/10 Won't mind staying, but could be tempted by a bigger budget

Managerial Achievements: 3/10

Darren Ferguson

With the most famous name in the business management promised to be a difficult choice for Darren Ferguson, but he seems to have taken it all in his stride. Whilst being in the right place at the right time, as Peterborough splash the cash, back to back promotions must owe sometimes to good management. He has done well to blend a young side into a winning one but may prefer to continue up his learning curve whilst in a relative backwater that has substantial backing.

Value: Compensation would be necessary - £1m perhaps

Chance of a move: 3/10

Managerial Achievements: 4/10

By Michael Sinnerton

It's not just the transfer market for players that's causing waves at the moment with compensation for managers being almost as hotly contested. Steve Bruce having gone for £3million, Students of the Game runs the rule over the other managerial contenders looking for moves this summer.

Tony Mowbray

Bio: The West Brom boss seems more and more likely to move, despite the reluctance of his current chairman Jeremy Pearce. Mowbray's strengths are well-known, he builds teams that are attractive to watch and on the whole successful, he has a good scouting set-up (at West Brom at least) and given a bit more financial clout may have been able to keep the baggies up last year. Any manager who's team is relegated but is still adored by the fans must be doing something right.

Value: 1-2m

Chance of a move: 8/10

Managerial Achievements: 5/10

Roberto Martinez

Bio: The current Swansea boss has been fantastic for the Swans and is another who likes his teams to play attractive passing football. I think it's great for the game that these sort of managers are moving onwards and upwards but the move to Wigan must be seen as a gamble by both sides. However, Swansea's performance in the FA Cup this season make you think that Martinez may have the tactical nous to compete with the some of the top managers in the world.

Value: 2m (Backroom staff thrown in)

Chance of a move: 9/10

Managerial Achievements: 3/10

Sven-Goran Eriksson

Bio: Most of it we know, decent job for England despite a lot of criticism although his management was style was clearly too conservative and he seemed to rely on his senior players a little too much. His spell with Mexico was also short and must be deemed a failure. At club level though his record is very good with success in Portugal, Italy and in England with Manchester City.

Value: No compensation, huge wages.

Chance of a move: 6/10 - Portsmouth

Managerial Achievements: 8/10

Aidy Boothroyd

Bio: After an injury ended his playing career at 26, Boothroyd gained a wealth of league coaching experience in a short time before being surprisingly appointed Watford manager at 34. After steering the club away from relegation, Boothroyd got the club promoted very impressible, albeit with a style of play not loved by the neutrals. After losing star striker Marlon King on the first day of the season, Watford never really stood a chance of avoiding relegation and after Watford struggled on their return to the Championship he left by mutual consent. Seems desperate to get back into management.

Value: Should come relatively cheap

Chance of a move: 5/10

Managerial Achievements 4/10

By Michael Sinnerton

With the football season seemingly in, whatever the opposite of full swing is, countries as varied as Brazil and Iraq have the chance to test their footballing might in 2010's dress rehearsal.

Like a dress rehearsal however some people will see the confederations cup as likely to be full of mistakes and not really worth watching - but with Spain, Italy and Brazil all previewing their 2010 line-ups the competition must be worth at least a sneaky peak.

The other competitors are USA (Concacaf), Iraq (Asian Cup), New Zealand (OFC Nations Cup), South Africa (Hosts), and Egypt (African Nations) - hardly the most inspiring list admittedly but several have players to watch out for. America have the seemingly poor, but actually quite decent Landon Donovan as well as the football manager legend that is Freddy Adu. Jozy Altidore is the new great hope, currently at Villarreal, and his progress could be interesting.

Egypt have a host of good players, some of whom could be making their way to the Premiership, with Mohamed Aboutrike perhaps the best known unknown at the tournament. Iraq, who have failed to qualify for the World Cup seem a relatively pointless addition, as you could say are New Zealand but the games are likely to be entertaining and free scoring with relatively little to lose all round.

All in all, any tournament that can boast Italy (the World Champions), Brazil (favourites for the next world cup) and Spain (European Champions) must be worth a watch, if only to see Fernando Torres and David Villa together.

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Strange how all the United fans who "knew Ronaldo was going to go this summer" didn't suggest spending the money generated from his sale on Tevez before...

By Michael Sinnerton

David Brent and Des'ree once brought us the inspirational maxim: "Money don't make my world go round, I'm reaching out to a higher ground." I think it's fair to say that in football though, money really does.

The return of Florentino Perez has led to Real Madrid's sensational double purchase (pending) of Kaka and Cristiano Ronaldo. With two of the best five players in world football captured, David Villa is next in the sights of the Galacticos president. The combined spending of the 3 players is reportedly a staggering £156million.

Manchester United, whilst having lost arguably the most complete player in the world and definitely someone who is not directly replaceable, have seen their transfer budget boosted to the tune of £80million. You can be sure Sir Alex, rarely one to not spend, will dip straight into the market to sign the likes of Tevez, Ribery and Valencia. Neighbours Man City meanwhile are unlikely to be shy in breaking their transfer record if possible, whilst Chelsea and AC Milan seem likely to spend big.

Spend, spend, spend as football bucks the recession trend. One thing you can say is that the sport is rarely boring, and with most of Europe's big guns likely to line-up with at least one new star name this summer, the new season, as ever, promises much.

Already there are huge question marks through Europe, how will Madrid play, will they try and sign any defenders? Will Barcelona, already uncomfortable with the amounts being spent by their fierce rivals, dip into the market themselves? How will Manchester United cope without their top scorer and go-to guy? And, is the Premier League still the biggest and best League in the world when the top 3 players all play in Spain?

As usual your thoughts are welcome and appreciated

By Michael Sinnerton

So, England v Andorra. I haven't seen a game that one sided since, well since the Champions League final actually but you get the point. Glen Johnson particularly impressed me and I was pleased to see someone other than Matthew Upson given a chance in central defence but other than that and the 3 points it was a game to gain relatively little from. I'm sure Arsene Wenger will have been delighted to see Theo Walcott play the whole 90 minutes though.

In more pressing news perhaps, Setanta seem also certain to collapse which may have dire consequences for the financial state of the game. The Premier League, with ESPN waiting to step in Setanta's grave, will be fine. The huge sums the teams gain from TV revenue may take a slight knock but in the long run should have no noticeable effect with many clubs tightening their belts anyway.

Where the impact could really be felt is in Scottish and non-league football with both the Scottish Premier League and the Conference due to suffer massive shortfalls in television deals. Unlike the Premier League, these packages seem unlikely to be picked up elsewhere due to, let's face it, a deal of apathy and a relatively small demand for the product. The FA may also suffer badly, with ITV and BBC the potential bidders for the FA Cup rights and England internationals both in some financial difficulty. This may lead to a situation where Sky can pick and choose the packages they want on the cheap. Little wonder they decided against saving Setanta with a £50million loan.

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A 2-0 win in the Faroe Islands for Serbia, whilst not exactly headline grabbing nor it must be said a particularly good performance, has put the Serbs one step closer to qualification for the World Cup. Having garnered 18 points from 7 games with their only defeat coming away to France, Serbia are now 8 points clear at the top (albeit France have two games in hand). September 9^th sees the two clash for the second time with the winner likely to progress, although Serbian victories at home to Romania (whom they beat 3-2 away) and away to Lithuania could well see them qualify regardless. With Russia hugely impressing at the Euros, Serbia could well be the next Eastern European team to take the world by storm at the 2010 World Cup.