Big-money Gers march on to the new Millennium; NE'ERDAY DECIDER.

THE last Old Firm Ne'erday game of the century will sign-post the high road to the new Millennium.

Rangers' most expensive team in history are bankers to win tomorrow and also to be the first champions of the new SPL.

Oh, yes, they are - and bookies' confidence merely spices up a fixture which has no equal.

Remember, however, that Rangers were in the same position a year ago, but Craig Burley and Paul Lambert fouled the forecasters badly by scoring.

The Gers lost 2-0 and their hopes of winning a tenth title in a row went up like a puff of blue smoke.

Celts finished No.1 under Wim Jansen but they've made mistakes behind the scenes, so confidence in 1999 is lower than it should be.

The special thing about the Ne'erday match is that the winner usually leads the lot in May.

Rangers never lost the fixture in their nine-title run and are keen to flag up a new era under Dick Advocaat.

Can they? Yes, this game is at Ibrox where they're unbeaten in the league.

But they're not infallible - despite spending pounds 30 million they lost away to Hearts, Motherwell and Celtic and, in their last three games, scraped home against Hearts, St Johnstone and Dundee United.

Memories of the 5-1 clobbering at Celtic Park in November will give skipper Tom Boyd a boost, along with the fact that his wife Rhona will shortly present him with their first baby.

The match will again be a battle of foreign brains - Advocaat v Jozef Venglos.

David Murray thinks Advocaat hasn't been given due credit, but most media pundits reckon the manager has earned an extension to his two-year deal.

Having lost only one out of 10 Euro games, Advocaat could be named manager of the year - if Rangers add the first SPL title to their League Cup triumph.

Advocaat is popular with the Press despite the fact that, like Venglos, he speaks only before and after games. This is a mistake as part of a manager's job is to talk up the game.

There's more chance of Tony Blair agreeing a one-to-one at No.10 with Saddam Hussein than Advocaat (or Venglos) talking exclusively to a hack.

Venglos is a soccer academic, but in the latest round of re-signing moves Fergus McCann seems to oppose him.

McCann is a brilliant businessman who's seen off critics on all fronts - except football. He should stick to what he knows best and leave for Bermuda in the spring with the new Celtic Park a monument to his reign.

He must find the right chairman and chief executive to carry on, though.

The best possiblity for the Celtic team - erratic but capable of big scores - is the Scottish Cup.

It's a pity there aren't more Bobby Williamsons around. He has worked wonders at Rugby Park and his PR never stops.

Sadly, when the season's fireworks are over one club has to go down and it looks like poor old Bert Paton's Dunfermline, with Hibs moving up.

A crowd of 14,100 at Easter Road last Saturday - and a 3-0 win over Ayr - demonstrated that Alex McLeish is doing something right.

Have a happy New Year.

CRAIG BROWN dreams of Scotland being the first in the UK to have a full- size indoor pitch.

It's his idea of the perfect way to first-foot the new Millennium.

He says: "Norway has 10 and it would be great if Scotland could lead the way here. We could use them to play Under-21 matches and youth internationals.

"This year we have seven Euro 2000 qualifying games and all I ask is 21 points to qualify for the finals."

WORLD CUP ref Hugh Dallas wants the hierarchy to think about full- time whistlers.

He says: "Having been involved in World Cup games in France I would like to see the development of professional refs.

"I totally disagree with the argument that going full-time won't make refs better.

"I also think if there's any new technology which might help it should be looked at. Think of the vital rulings refs are asked to make."

TONY HIGGINS wants a mandatory youth scheme for the SPL.

The SPFA secretary says: "If Scotland is to take its place among Europe's elite again we have to produce more of our own players.

"Foreigners of genuine quality enhance our game but money still goes abroad when players of equal standard are available in Britain.

"France isn't a major nation in terms of crowds but they won the World Cup because they groomed their own players.''

MARTIN ROSE, Supporters' Federation secretary, wants the big clubs to remember the minnows.

He appeals: "SPL clubs must realise the game doesn't end at the Premier League.

"They must show goodwill towards the less fortunate who have a part to play.

"The game must be aware there's a structure in which clubs rely on each other.

"Supporters would also like to know as soon as possible the new size of the top league.''

JACK McGINN, the SFA president, thinks football will re-adjust once the impact of Bosman settles down and the new Premier gets into full swing.

Jack says: "I'm aware some clubs are experiencing financial hardship and I hope they pull through.

"Qualifying for Euro 2000 will be our main target in 1999. The Czech Republic, home and away, look our toughest matches.

"I'm optimistic we'll be in the finals, but with seven games to go, it won't be easy.

"In Paris last year, the eyes of the world were on Scotland when we played the then world champions Brazil. It was a great occasion.''

Pity we lost, though.