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.

If you are a fan of a team in a top tier European League it is no longer good enough to just keep track of your team’s fortunes but also the Championship races in other countries.

Particularly at this time of year – the reason?  Welcome to the wonderful world of UEFA Coefficients. For it is country and club coefficients that will dictate what rounds clubs will be dropped into (country coefficients) and the seeding that the club will attract when the various draws are made – the club coefficients. for the two European competitions next season 

So if you are a Celtic fan for example you are checking the results from Germany this week in the hope that Stuttgart can maintain a lead on Bayern Munich in the Bundesliga and eventually take one of the three CL spots to the exclusion of Bayern.

 If Bayern usurp Stuttgart them Celtic will be more likely not to be seeded in pot 2 which means when they enter the third round of Champions League they are more likely to face a strong team such as the likes of Bayern Munich, Liverpool, Arsenal or AC Milan. The site that I linked to is maintained by Bert Kassie who does an incredible job of staying on top of the constant changes in the UEFA Coefficients.

Last weekend we saw Celtic, Inter Milan and Lyon wrap up their respective titles and all by the proverbial country mile. The Dutch title will be decided this weekend but the contrast with the title processions in Scotland, Italy and France could not be more marked.

A few weeks ago it looked as if PSV were going to stroll to the title but over the last six games they have stumbled badly with only one win and three draws. Even going into the final few minutes of the game last week against Utrecht it looked as if they would at least enter the last round of play with a two point lead over AZ Alkmaar and Ajax.

But, with four minutes left Utrecht equalized and AZ Alkmaar took over top spot on goal difference with Ajax second and PSV trailing in third.  All the teams have 72 points but AZ have a goal difference of 53, Ajax 47 and PSV 46. If AZ take the title it will be only their second all time – that last was in 1981 – and they will be the first time that a side outside of the big three in Holland (PSV, Ajax and Feyenoord) has one the championship in 26 years.

For the second and third place sides a play off for the other Champions League spot. awaits. AZ plays Excelsior who are currently 16th, Ajax plays 15th placed Willem II and for PSV it will be Vitesse who are sitting in 12th spot. AZ and Ajax are both going for the domestic double and will face each other in the Dutch Cup Final.

In France, Italy and Portugal it is a case of the second place team playing the team right behind them in the table.

At stake in both France and Portugal are automatic group spots for the league runners up and in the case of Portugal there remains a faint hope that Porto might still be caught. Lens still leads Bordeaux by a point in France even though a win last week was their first in six matches. Bordeaux are riding a crest at the moment and are unbeaten in their last eight games (four wins and four draws). They have also scored five goals in their last two wins which constitutes an attacking explosion for a side that has only hit the back of the net 35 times in 33 games.

Benfica and Sporting Lisbon could both be considered in-form teams with the Eagles unbeaten in 17 games (12 wins and 5 draws) and Sporting have not tasted defeat in their last 14 games (9 wins and 5 draws). Benfica’s last loss was back on November 18 while Sporting’s last loss was to their great city rivals by a score of 2-0 when they last met. Porto enters the weekend with a four point lead and also face a derby encounter against Boavista who are struggling in a lower mid-table position.

The Rome derby is the match of the weekend in Italy with Lazio looking to complete the double over Roma. After falling one game short of matching a club record on nine straight wins Lazio fans will be concerned that the team is running out of gas with two draws and a loss in their last three games. It could be a more noteable occasion than normal for Roma’s Francesco Totti and Lazio keeper Angelo Peruzzi. If Totti plays he will set a new record of 23 appearances in this derby rivalry while for Angelo Peruzzi it may be his last as he contemplates a season’s end retirement.

In the UK the battle at the top and bottom of the Premiership will demand attention but in the Championship and Scottish League there will be some compelling match ups. In Scotland, Gretna needs to beat bottom of the table Ross County in the last game of the season to secure promotion to the SPL for next season. They currently lead St. Johnstone by a single point and what makes this remarkable is that it will mean that Gretna will have achieved three successive promotions.

In the second tier of English football two of Sunderland, Derby and Birmingham will gain automatic promotion and a massive payday to the Premiership. The side that misses out will have another chance together with three other teams in the play offs. The problem is that is far from clear who the other three teams will be. With two games left only three points separate seven teams. Fans of Preston, West Brom, Wolves, Southampton, Stoke, Colchester and Sheffield Wednesday will be sweating ever moment this weekend.

The FSC MLS Game of the Week is the LA derby with Chivas playing LA Galaxy. You would think that if any team can use the media attention showered on the Galaxy the last few months to their own advantage it would be Chivas. I have yet to see Galaxy this season but have watched Chivas twice. They were well in control of the game against Toronto FC and thought that were unlucky to lose to Houston Dynamo. Maykel Galindo’s seering pace is going to create a lot of chances for him this season and I could see him making a big impact during his first year in the league.

Toronto FC opens their new stadium (BMO) this weekend against the Kansas City Wizards the team that convincingly beat them 3-0 on Wednesday night. The trades that Mo Johnston made to acquire Kevin Goldthwaite and Marvell Wynne looked to have improved the defense although the central pairing of Jim Brennan and Marco Reda didn’t inspire confidence. Centre back is not the position for Brennan who was probably Toronto’s best player over the first two games when he occupied the left side of the defense in a 3-5-2 formation.

Toronto desperately needs a player with presence in the centre of the defense and there is no indication that such a player is presently on the roster. The midfield is struggling to string more than two passes together and rarely get into positions to support the two strikers. Up front Alecko Eskandarian is constantly tearing down blind alleys but at least he is giving honest effort. We will see if home support of 20,000 can help Toronto to their first goal and win.