BEST DAY OF THE SEASON; Moment for fans to dream the impossible.

Byline: JAMES Traynor

ALL we did was go to Butlins. It was only days, couple of weeks at most, but as soon as our backs were turned the ball was brought out again and look what's happened.

Falkirk, Motherwell and Aberdeen have all been in and out of Europe in the blink of an eye. Humiliation descended like a shroud.

Then Scotland were pressed into early action and it looks as though we are out of the World Cup. All this misery and not a ball has been kicked in the SPL.

So listen, here's how it should be in future. From now on managers and players will not be allowed to do anything, go anywhere, line up against anyone, without the rest of us.

They can't be trusted on their own. All they do is embarrass the country by finishing on the wrong end of ugly scorelines like Aberdeen losing 8-1 - the worst aggregate score in 49 years.

Then, of course, we all had to suffer that 4-0 defeat, a result that will haunt all Scotland supporters for years to come. Damn those Vikings.

But wait, there is hope and every SPL ground staging a match today will be bursting with new belief and brimming with wild expectation. This is opening day, my friends, and there is nothing like it. It is the most exciting day of every year.

Today, supporters of St Johnstone, St Mirren, Hamilton, Falkirk, Kilmarnock, Motherwell, Dundee United, Aberdeen, Hibernian, and Hearts are born again.

Until the shrill blast of the first whistle they will all be filled with new ambition and believing in the impossible.

The angst, failures and horrors of last season will be banished to the deepest recessesofthememory.Today is a day for dreamers and let's face it, that's exactly what those of us who don't follow the Old Firm are, because if we were to deal in reality what reason would there be for any of us to get out of bed?

It might only be for a short period on this one day that we get to believe in the impossible, but maybe that's what makes this first Saturday of the new season so special for players, managers and fans.

There were those who thought Saints chief Geoff Brown had taken leave of his senses when he made Derek McInnes manager and the league's youngest boss will try to prove those people wrong - and don't be surprised if he succeeds.

There is a brightness about McInnes and he is one of those football people who is always willing to listen and learn from the more experienced.

Grumpy

Motherwell's Jim Gannon talks well, but words don't matter much now and it's the same for Mark McGhee who is finally back at Aberdeen, even if he'd rather have been working at Parkhead instead.

Neither Motherwell nor the Dons covered themselves in glory in those early Euro outings, but it's in the SPL they will be judged along with all the others like Billy Reid, John Hughes, Gus McPherson, Csaba Laszlo, Eddie May, Craig Levein and Jim Jefferies, although old Jimbo's already shown time after time how good he is.

It's strange, but Jefferies has never had the credit he deserves. He's lasted longer than most in a pretty unforgiving business and it's time Killie fans realised they actually have one of the best.

Yes he's a grumpy sod at times, but so what? He gets the job done with little boardroom back-up in terms of finance.

Levein is much younger, of course, but I see parallels with Jefferies and what the Dundee United manager has to do is avoid going through his career without getting or taking that chance to step up to a bigger outfit.

Levein is in with the bricks at Tannadice, but you get the impression he is waiting for his moment and when it comes he'll be ready. He is a good manager and it would be interesting to see him at a club where the fans don't merely hope for success but demand it instead.

And that brings us on to the Old Firm.

Walter Smith did what he promised when he agreed to return to Ibrox and won the championship in the second season.

He wanted the first one to shape and mould and although he almost achieved fantastic success that season it was the last one which gave him most satisfaction as he stopped Celtic doing four in a row.

The trouble is, however, that despite qualifying for the Champions League, Smith has been unable to spend even though Rangers need a few new players.

The manager has trimmed his squad, which was too crowded in any case, but after the flag is unfurled at Ibrox today there will be nothing new about Rangers, although a couple of players, Kevin Thomson and Stevie Naismith, are ready to get going again after long-term injuries.

Celtic, on the other hand, have allowed their new boss to spend, but perhaps more importantly Tony Mowbray appears to believe he can handle a pair of mavericks in Artur Boruc and Aiden McGeady.

If he can tame those two and get them back to their best, Celtic will be much stronger, but it might take a few months for Mowbray's ideas on the game to lodge in the heads of his players.

Style

If this is the case Rangers could use that time to open up a small gap but I'd expect Celtic to then start forcing the pace and with the Ibrox side probably having to rely on a number of young players Mowbray's team should finish the season on top.

It won't be by much as Smith has a wealth of experience which Mowbray has yet to amass and this imbalance may be crucial. But Celtic should have a freshness about them, although it remains to be seen if Mowbray will change his style should a poor start demand that he come up with another approach.

This is a really difficult one to call because Mowbray is new to the job while Smith knows exactly how to get the job done in the SPL despite a lack of resources.

But if McGeady, Boruc, Scott Brown, Landry N'Guemo, and Scott McDonald all hit form that will give Celtic the edge.

It should be Celtic, Rangers, and Hearts for the top three positions, but then again I'm one of those who thought George Burley would guide Scotland to a World Cup play-off place. So what do I know?

KEITH JACKSON

SPL: Rangers THIS could well be Walter Smith's curtain call as Ibrox boss. His squad is thin so he'll need luck along the way but Smith can finish off in style. Celtic will push hard for the title under Tony Mowbray but the new boss will need time to fully implement his vision. Smith's trump card is his midfield trio of Mendes, Thomson and Davis - if they avoid injuries these three should make the difference.

SCOTTISH CUP: Celtic CO-OPERATIVE INSURANCE CUP: Dundee United

HUGH KEEVINS

SPL: Celtic CELTIC will take the SPL title on the back of a refreshed squad that has the depth to sustain them through a lengthy season which began Down Under and will end up top.

SCOTTISH CUP: Rangers CO-OPERATIVE INSURANCE CUP: Rangers

CRAIG SWAN

SPL - Rangers TONY MOWBRAY will need time to drum his ideas into Celtic and Rangers, using the momentum from last term, may just steal a march in the early part of the season which could see them over the finishing line. SCOTTISH CUP: Celtic CO-OPERATIVE INSURANCE CUP: Hibs

GARY RALSTON

SPL: Rangers AS champions Rangers are the team to beat so on the basis of stability in their squad pencil them in for two in a row with too many questions unanswered at this stage in the development of Celtic under Tony Mowbray. SCOTTISH CUP: Hearts CO-OP INSURANCE CUP: Dundee United

CHRIS ROBERTS

SPL: Celtic HAVING backed Rangers to win the championship last season, Walter Smith had to make two top-class signings to stay ahead but has failed to do that which has handed the advantage back to Celtic. SCOTTISH CUP: Rangers CO-OPERATIVE INSURANCE CUP: Dundee United

GORDON PARKS

SPL: Celtic THE Bhoys have the edge after adding to their squad. If not at a canter, they'll see off Rangers with some comfort as their rivals' lack of recruitment will be exposed. SCOTTISH CUP: Celtic CO-OPERATIVE INSURANCE CUP: Hearts

ANTHONY HAGGERTY

SPL: Celtic RANGERS' lack of new recruits in the summer could well come back to haunt them. There seems a freshness about Celtic since Tony Mowbray swept into power with a clean slate for everyone. And if Aiden McGeady can live up to his star billing then the pendulum of SPL power will swing back to Glasgow's east end and it will be the Celtic supporters celebrating come next summer.

SCOTTISH CUP: Rangers CO-OPERATIVE INSURANCE CUP: Dundee United

COLIN DUNCAN

SPL: Rangers CELTIC are the favourites but with the class of Thomson, Mendes and Davis in midfield and 30-plus goals from Kris Boyd, Rangers are a good bet to win the title.

SCOTTISH CUP: Rangers CO-OPERATIVE INSURANCE CUP: Celtic

DAVID McCARTHY

SPL: Rangers THE team has had a year to gel and the midfield trio of Mendes, Davis and Thomson can be the cornerstone of the campaign. Celtic will push them close but Rangers will take the title.

SCOTTISH CUP: Celtic CO-OPERATIVE INSURANCE CUP: Rangers

NEIL CAMERON

SPL: Celtic RANGERS have the better team but I can't see them going through the season without injuries to key players. I'm tipping the Hoops - with their bigger squad - to edge the championship race right at the death.

SCOTTISH CUP: Rangers. CO-OPERATIVE INSURANCE CUP: Hearts

KICK-OFF FACTS

CELTIC have won the title six times since the SPL was formed 11 years ago with Rangers the champions five times.

HENRIK LARSSON is the all-time SPL top scorer with 242 goals with Kris Boyd second 142.

THE game with most goals was the clash between Motherwell and Aberdeen in season 19992000, which the Donswon6-5.

HIBS collected 10 red cards two seasons ago - the worst record in the SPL.

HIGHEST attendance is the 60,440 who turned out to see Celtic clinch the title in the 1-0 win over St Mirren at Parkhead in April 2001.

THEhighest transfer fee between two SPL clubs is the pounds 4.4million paid by Celtic to Hibs for Scott Brown two years ago.

TOREANDREFLOis the all-time biggest dealwhenRangersagreed a pounds 12million move for the striker from Chelsea in November 2000.

KENNY MILLER and Kris Boyd have both netted five goals in one game. Miller for Rangers against St Mirren (2000-01) and Boyd for Kilmarnock against Dundee United (2004-05).

CAPTION(S):

SUMMER SLUMP: McGhee and Burley were punished in pre-season