Just four years on from the Premiership, Barnsley will cease to be by the time I come back from my holidays, in mid December.  They will cease to be as the original Barnsley, anyway, because funds run out at the end of November and no buyer has yet been put in place.  In any other business once it becomes liquidated, when all assets have been sold, the first ones to receive money owed are the VAT man and the Inland Revenue.  In professional football, much to the Government's chagrin, the first to be paid out are the players.  Then the club will be re-formed, either as Barnsley Town, Barnsley United or simply Barnsley 2002. 

Barnsley's debt stands at roughly £4 million.  Say it quickly and it doesn't sound a lot: say it after you say that Sheffield Wednesday owe around the £20 million mark and it sounds manageable: say it immediately after you say that Leeds United owe somewhere between £70 and £80 million and it's a drop in the ocean.  However, Leeds United plc are owned by big 'asset management' companies and lesser shareholders, whereas Barnsley are currently owned by no-one.  The Leeds United backers, aware of the ground capacity, the value of the players, the money to be made in Europe, the Sky TV/Premiership deals and the 'off-the-field' exploitation of supporters, will stay calm at their next meeting and ride out the storm.  Who ever comes in for Barnsley has to be aware that while ever they stay in the bottom half of the Second Division and bring in crowds of between 8,000 - 12,000, costs have to be pared to the bone.  Hopefully someone will rise to the challenge and bring the Reds back to life, to quote Robbie Williams, 'like a Phoenix from a flame'.

Last month I had a bit of a go at Andy Marriott for not accepting a reduction in wages.  Now the players have agreed to a deferment of part of their pay until the end of the season so well done Andy: just keep listening to me and I'll put you right!

Also last month the magazine 'Four Four Two' asked for a bit of a write-up, in the form of a letter to the Chairman.  I wrote along the lines of who should be appointed as the next manager and suggested that the Roy Keane issue, plus the last two Republic of Ireland results, could be the catalyst for Mick McCarthy to become available.  Well, what do you know, before they could go to print it had happened!  Sadly, I was unable to continue my crystal ball act for the lottery but the re-write may be published in the next issue.  Big Mick would be a great signing for Barnsley: if you read this Mick, what about working for nothing for a few months: good for you, good for the town, good for the players and, most of all, good for the club.  I personally have nothing against the stand-in, but I suspect that his heart belongs to the Blades.

Finally, now that Blackpool have made it through to the next round of the cup, can the Reds concentrate on the league?