JONATHAN WATSON smiles as he maintains the financial meltdown of Rangers FC has been a terrific Christmas present.

Not that the actor is personally delighted to witness the malaise suffered by the Ibrox club, but when BBC Scotland produced a recent documentary focusing on the plight of the club, Watson knew Santa had come early.

"It's perfect material for Only An Excuse?," says Watson, who happens to be a Rangers fan.

"It offers us a chance to do our own take-off, to introduce characters to the show such as Rangers chairman Craig Whyte."

He adds, grinning: "I'm also delighted Craig White has such a distinctive voice. It's one I've had to work on, but it is a stand-out."

OAE?, a spoof on the BBC Scotland documentary series Only A Game, has been running since 1986. Watson said: "It began with a sketch format that looked more at the punters than the players and management. But then there became more of a focus in looking at the characters. It's about playing to the strengths."

And, he said, it's always a challenge. Watson adds: "It's great to use the issues at hand. We've got a section on Sir Alex Ferguson's 25 years at Old Trafford, where we do a Football Focus-like take on the manager.

"That gives us the chance to have fun with comments from Kenny Dalglish, Graeme Souness and Gordon Strachan."

The show has benefited greatly from new technology, using HD format, slow motion cameras "to give a real sports programme feel" and YouTube

"When I used to learn a voice I'd have a BBC person dig up tapes for me to watch, which was time consuming. Now I can go to YouTube in seconds."

OAE? doesn't contain itself this year to luminaries. Watson said: "Everyone gets trashed. That's what fans love."

l Only An Excuse, Hogmanay, BBC1 11.15pm