IT is the deal that is the hot topic of conversation but the one that few can talk about. It is one Rangers hope to make significant sums from, but fans fear it is hardly worth the paper it is written on at present.

Once again this season, the supporters who follow in the footsteps of their team are doing so facing a familiar quandary. The man who sells the jerseys is top of the Gers agenda.

The release of the latest set of Rangers accounts today will allow fans to see the bigger financial picture at Ibrox, but it is on one area where their attentions will be fixed.

Much has been done and much has been achieved since the change of regime in March as Dave King, Paul Murray and John Gilligan swept to power but the main issue, the biggest block on the road to recovery continues to slow Rangers’ progress.

Glasgow Times:

A High Court injunction may prevent King and his fellow directors from discussing many aspects of Rangers’ relationship with Sports Direct and Mike Ashley but the Light Blues chairman certainly got his message across last week with a swipe at the sportswear firm and their controversial owner.

He spoke of refusing to be ‘cowed’ by the ongoing legal action and his desire to ensure that ‘Sports Direct is legally and financially held accountable for its failures’.

For supporters who continue to boycott Sports Direct outlets and refuse to buy official Rangers merchandise, it was a welcome move.

It has been followed by the revelation from the Evening Times on Tuesday that Sports Direct sent legal letters to Rangers claiming their trademark rights had been infringed by the sale of a season ticket card holder by the Sons of Struth that raised money for the Rangers Former Players Benevolent Fund.

Glasgow Times:

And Ashley has also made moves that could see action taken against King for comments he made in a television interview earlier this year as the battle between Rangers and Sports Direct has escalated once again.

In between the feud between two businessmen and amidst the contracts and the cash, fans remain in the middle, their natural instincts to help and support their club conflicted by a desire to once again play their part in forcing change at Ibrox.

Many will not spend another penny on merchandise until King and Co. are able to renegotiate the terms of the Sports Direct deal for the benefit of Rangers. They are still wearing red, white and blue, though.

After initially being set up to raise funds for shares, the Lionbrand range has become an alternative avenue for supporters. For an increasing number, it is the only Rangers related shirt they will wear at present.

The Lionbrand items are an increasingly more common sight on match day at Ibrox or on the road amongst the Light Blue legions. As frustration and anger towards Ashley and Sports Direct has grown, so too has the determination from fans to make their voice heard.

“If fans want money to go towards Rangers, they can buy the blue or white top, if they want it to go to into shares they can buy the red and black top and if they want to help Fernando Ricksen and charity then they can buy the orange one,” a Lionbrand spokesman told SportTimes.

Glasgow Times:

“The message is still getting out there. On the back of the news and headlines about Ashley, I have been inundated with emails from guys that want to help and do something to help us sell the merchandise and get the message across to fans.

“Interest is increasing all the time, which is good for the club because all the money we raise goes back into Rangers and nothing goes to Sports Direct.

“It is a choice for fans. The Lionbrand wasn’t set up to force people to put money into it.

“The supplier’s costs are covered and every penny that is made has either been given to the Rangers Supporters Trust for shares or been put back into the club.”

Fans may have found a solution to a problem that was not of their making but it will be King and the Ibrox board who will need to find the big answers going forward.

Glasgow Times: The outlook is far brighter for Rangers fans since Dave King, Paul Murray and John Gilligan took over at Ibrox six months ago

As part of the £5million loan deal Ashley struck with the former regime earlier this year, the Newcastle United owner controls Rangers’ registered trademarks and has security over Murray Park, the Albion car park and Edmiston House.

The stakes, especially for Rangers, are high and both sides have cards to play. So, too, do the fans if they continue to withhold their cash from their club.

“This is a viable alternative. Merchandise is huge to Rangers but the way the deal is currently structured has to change,” the Lionbrand spokesman said.

“The fans aren’t happy. Every fan wants to see the deal renegotiated. We would all love nothing better than to walk into the Megastore and buy official merchandise but I haven’t done it for years because it is simply not fair.”

Glasgow Times: Rangers chairman Dave KingRangers chairman Dave King

It is almost a year since the Union of Fans brought the small print, the pounds and the pence, of the Sports Direct deals to the attention of the wider Light Blues fan base.

As the numbers are poured over in the coming days, they will once again make for interesting reading. For many, they will only re-affirm their position.

Money talks, but sooner rather than later Sports Direct and Rangers will have to do likewise.