Murray's yarn over cash will have Walt in a spin

THIS is the time of the season when chairmen and chief executives raise their heads above the parapet to rally the troops with a promise of big money for the manager to spend in the summer and to offer a thank-you gesture to the fans for their support.

It also coincides with season ticket renewals. Coincidence?

Step forward the king of the spinners, Rangers chairman Sir David Murray. Right on cue, there will be £10m, no £12m, available to Walter Smith, depending on how vulnerable you are to the spin.

Good start by George WELL done George Burley and Scotland for a hard-fought 1-1 draw with Croatia. It's early days, but the attitude of our players remains the same, despite not being invited to the party in Austria and Switzerland this summer. We pressed the ball well against a technically-gifted side - with an absolute star in 22-year-old Luka Modric from Dinamo Zagreb. How much would he cost? We had one or two stars in our own ranks. Darren Fletcher is top quality and his use of the ball and energy impressed me throughout. The effort of Paul Hartley was also worthy of mention. If he doesn't start for Celtic at Ibrox on Saturday I'll be gobsmacked. A few regulars missing and some kids ready to push their way into the boss's thoughts suggest George has a solid platform on which to build.

I've no doubt Walter will have a sizeable amount to spend. Be honest...£10m is the least he should expect when you consider what Rangers have taken in.

Let's assume the manager chose not to spend a couple of million, as stated, in the January window. Add in the £9m for Alan Hutton and the possibility of a couple of million from Europe this season. Yes?

Then there is the season ticket money to come and the undoubted departure of a few saleable assets, and not forgetting the Champions league group stages next season if results and the co-efficient favour the SPL.

It's a tidy sum, which we are led to believe will now be spent on quality, not quantity. Walter certainly needs some flair in his team two', because the current crop has been dire to watch.

Had it not been for Gordon Strachan's bunglers on the other side of the city, there would be no harvest to celebrate at the end of this campaign.

It will be interesting to see where Walter splashes the cash. No need for a keeper, but will he need two centre-halves by the summer? Can he say no to the big bucks on offer from the Premiership for Carlos Cuellar? We shall see.

A left back as cover for a fit Steven Smith is required, but better than Papac. In the midfield, will Steve Davis be purchased at the agreed fee with Fulham?

Throw in another half decent wide player, with one, possibly two, new strikers and there's not a penny left.

Let's not forget the club also has to address the £16m debt.

There will be casualties in this rebuilding plan. What does the future hold for Buffel, Boyd, Gow, Papac and Cousin? Will they all survive the cull?

Winning the league will be enjoyable for Walter, but the real test is still to come on three fronts. Spending the money wisely and changing his team of bruisers into a team of flair are the main objectives.

The third test will be Celtic. That's one part of the spin Mr Murray can't control these days. In the Nineties, he could spend £12m on one player and know their rivals could not compete.

"If Celtic spend a fiver, we'll spend £10", was the cry, but not any more. This summer I expect the green half to respond to the challenge, as deposed champs often do. How much will they spend to regain the title? Their own king of spin will tell you shortly.

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Take a leaf from an old man's book

I WATCHED a frail old man on TV the other day offer some words of wisdom to the modernday footballers on how you achieve and maintain success as an individual and as a member of a team.

As the Old Firm prepare to lock horns in Saturday's showdown at Ibrox, I couldn't help thinking that the words he spoke would serve every one of the players involved in the match.

There are some, let me tell you, who embrace the sentiments already and live by the code of this well- respected individual.

But there are more than a few who would do well to read this part of the column one, two, maybe even three times before they pull on the jersey.

"A sportsman should know that they live during the day and sleep at night. Hard work, fight, team spirit, friendship and respect are the essentials. Don't let it all go to your head, and be humble. That is how you get to be idolised by the fans. Hard work and effort."

The old man? Real Madrid legend Alfredo Di Stefano.