United's financial losses from David Conn.

Jonathan Wilson looks to the future of a Premiership-bound Luka Modric and compares his style to that of Juan Roman Riquelme.

An early look at newcomers Stoke City.

Real Madrid has secured another Spanish Championship, Bayern has done the same with the Bundesliga while Inter remains within touching distance of a third consecutive scudetto.

Elsewhere Ligue Une could take an interesting turn this weekend as leaders Lyon are at home to France’s surprise package AS Nancy.

Nancy leaped over Marseilles last weekend and currently occupies the third and final Champions League spot. To grab the final spot Nancy needs to match Marseille's results over the next two games – this weekend at Lyon and after that at home to Rennes.

If it is goals that you are looking for then AS Nancy is not going to be your cup of tea. They have recorded seventeen clean sheets in 36 starts, conceded a miserly twenty-six goals while scoring a parsimonious forty-two goals.

Lyon have recorded a win, a loss and 3 draws in last 5 matches and are dormie two over second place Bordeaux. However, they can take some comfort from their weekend opponents away record this season – only two wins, ten draws and six losses so far.

Lyon finishes with a match against 15th place Auxerre while Laurent Blanc’s Bordeaux faces two bottom half sides in Sochaux and Lens.

The EPL goes into Sunday’s final games with the title, the remaining UEFA Cup spot and two tickets (complete with parachute payments) to the Championship still to be decided. Although Manchester United appears to have the tougher task they also know that they only have to match Chelsea’s result in order to secure back-to-back Premiership titles for the first time since 2001.

Since taking over at the JJB, Steve Bruce has brought some defensive organization and grit to Wigan. With clean sheets in seven of their last eleven games and thirty-two points from Bruce’s 23 games in charge Wigan are enjoying their best run of results since their early splash when they joined the Premiership back in the 2005/06 season.

On the down side Wigan are facing a United side that has a 100% record in five Premiership matches between the the two while scoring 16 goals to Wigan’s three. Strangely all three goals for Wigan have come from defenders. Toss in for good measure that Steve Bruce’s record against Manchester United is nine matches without a win then the league leaders will go into the game with enough good omens to satisfy the most superstitious of fans.

Chelsea are faced with a situation of doing their absolute best but finding out late Sunday afternoon that even that may not be good enough to capture a third Premiership title in four seasons. Theoretically Bolton are still not safe from the spectre of relegation but it requires not only wins for Fulham or Reading but also a huge winning margin combined with Bolton being taken to the Stamford Bridge cleaners.

It is testament to how badly Reading are playing that even a trip to woeful Derby calls into question Reading’s ability to score a goal let alone get three points. Steve Coppell’s side are on the longest current streak in the Premier League without a goal of 6 matches or 551 minutes and need to better Fulham’s result and at least match Birmingham’s if they are to line up in the Premiership in August.

Derby also has a goal (really two goals) going into this game. Derby needs to score two more in order to overtake the Premiership low of 21 in a season set by Sunderland scored five years ago.

Fulham visits FA Cup Finalists Portsmouth with 3 wins in their last four games and last weekend they finally put together back to back wins this season. Fulham are winless at Pompey (2 losses and 2 draws) but appear to have convinced most fans that they can get the win that they need to stay up.

Birmingham is in the most precarious position – the bottom version of Chelsea. They could put in a season-best performance at home to Blackburn but still not beat the drop if other results conspire against them.

Of the nine Premiership matches between these two only one has been decided by more than one goal. Birmingham’s home record (a single home loss since Christmas) has proved to be their flotation device although by the same token the defense has failed to record a clean sheet since the Boxing Day win over Boro.

If Fulham and Reading should both lose then Birmingham could survive with a draw but playing for such an outcome would be a huge gamble.

We will start off this week with a plug for the Canadian International Player of the Year as selected by Canadian fans at the Voyageurs website.  To quote from the press release – “This award recognizes the Canadian international who, through both their club exploits and international play, made the greatest impact in 2007. Last year, Atiba Hutchinson won this award on the strength of several strong UEFA Champions League performances for his club, FC Copenhagen, as well as for his professionalism, and dedication to Canadian soccer.”

You can participate by linking to the Voyageurs site.

You need to register on the Voyageurs message board, in order to cast a vote but the process I am told is fast, easy and free. And for our American friends, remember even if you are a registered Republican, in Canada, we are only allowed to vote once. 

The Times looks back at a game that was played fifty years ago and one that we are unlikely to see the likes of again. Bill Shankly speechless?

Athletic Bilbao remains “Basque-only.”

Rob Hughes says that Barcelona are a microcosm of the what is in store for the game in 2008.

Fans in England pick their team’s best ever player.

For those of you who have not come across The Fiver (an occassionally factual daily e mail from the Guardian Unlimited) you can follow the link and discover the winners of their annual year end awards. Any awards that you would like to add?

Last weekend saw Bundesliga teams play their last league games until February 3. Spain (returning January 6), France and Italy (both returning January 12) sign-off this weekend with some great games in prospect.

Lyon might have been a bit slow out the gate this season but a win over second place AS Nancy would give them a very comfortable seven point lead at the half-way mark.  And a seventh consecutive league title would be in prospect come the New Year.

Nancy are winless in the last four games but with third place Bordeaux already eight points behind Lyon they look to be the last team with any hope of challenging the perennial champions.

Not surprisingly the attention in Spain will be on the Barcelona vs. Real Madrid match. However, the other Madrid vs. Barcelona weekend match-up between Atletico Madrid and Espanyol doesn’t look bad either.

Atletico has only lost once in their last nine Liga games while Espanyol are undefeated in the last twelve. When you consider that no Spanish side has scored more goals at home than Atletico and likewise Espanyol away  then we could be in for another belter oBLEEPame at the Vicente Calderon.

Like Lyon, a win for Real Madrid at the Nou Camp would provide the reigning champs with a seven point cushion at the top. However, there is a great deal more competition in the Spanish league and only the most foolhardy Real Madrid fan would be expecting a stroll to a second straight title come the New Year.

There was an interesting article a couple of weeks ago from Gabriele Marcotti on how Real's summer signing spree that cost around $160M has largely  failed to produce any direct results. However, it seems to have reinvigorated some other players.

Raul is a prime example having already scored eight league goals, his best return in the last three seasons with less than half the season gone. Raul’s scoring stats over the last few seasons have mirrored his decreasing effectiveness. Starting with the 1998/99 season and moving forward to 06/07 Raul’s league goals have been 25, 17, 25, 14, 16, 11, 9, 5, and 7.

Any hope that Milan may have had at the start of this season of stopping Inter’s drive for a historic three consecutive Serie A titles seems to have evaporated over the first four months of this season.

Milan – FIFA Club World Champions and UEFA Champions League winners – are a massive twenty-two points behind Inter and even if you give them nine points from their three games in hand the gap is still monstrous. As it presently sits a finish in the top four is a more realistic goal.

Inter have seen injury worries mount in the last few weeks but it has made little difference to what has become a well oiled machine. Second place Roma have rattled off six wins and four draws (22 points from a possible 30) but have seen the gap with Inter grow from three points to seven over that time span.

Argentine forward Julio Cruz has been putting the ball into the net on a consistent basis with nine goals in 12 Serie A appearances and he has scored in his last three appearances. What makes it surprising is that Cruz is doing it at the age of 33 – an age at which most players are seeing production tailing off.

One thing going for Cruz is his lack of “mileage” – less than 400 games in 15 seasons means that the Argentine striker has averaged less than 25 games a season with a high of 33 games for Bologna in the early part of this decade.

Quick free kicks
Super subs? Spurs’ Jermaine Defoe has come off the Premiership bench twelve times this season but has only scored once (against Manchester City two weeks ago). But with 14 goals as a substitute Defoe is second in Premiership history to Manchester United’s Solskjaer with 17.

Defoe’s best season as a scoring sub was in 01/02 when he scored six goals after coming on for West Ham. This is Defoe’s 9th season in the Premiership but he has failed to complete ninety minutes in more than half the 207 games that he has played in.

Andy Johnson of Everton has scored all of his three Premiership goals after coming on as a substitute this season – he is without a goal in 8 Premiership starts.

It is a hard sell to Liverpool fans but things are getting better as far as the Premiership is concerned. Going into this weekend Liverpool are 10 points behind the leaders and have a game in hand. Last season the gap was 15 points with an equal number of games played, in 05/06 it was 15 points and Liverpool had two games in hand.

The 04/05 season saw Liverpool 15 points in arrears (same games played) and a year before that, 16 points worse off than the top of the table Arsenal. In 2002/03 on this date Liverpool sat 5th and were only 5 points behind leaders Arsenal. However, by season end Manchester United were on top while Liverpool maintained the same league position albeit finishing 19 points behind the Champions.

If Villa starts a back four of Mellberg, Knight, Laursen and Bouma against Manchester City this weekend it will be for the 15th straight time in the Premiership. City has an outstanding record against Villa – 3 wins and a draw in their last 4 Premiership visits – in the last ten Premiership meetings against Villa City have 8 wins, a loss and a draw.

Another side that is hoping that history means something are Middlesbrough. Boro have a great home record vs. West Ham – 8 wins, 1 draw and no losses, they’ve scored 20 and conceded only six.

Steve Bruce will hoping for a better holiday period than last season.  Twelve months ago Wigan were the only side to lose all four games. The best holiday performers were Manchester United with ten points out of a possible dozen. Next best were Arsenal, Liverpool, Blackburn, Bolton and City each with a point fewer.