Another football season draws to a close and men all over the UK are starting their hibernation until next season interrupted only by Euro 2004. Now I’m not a big fan of any one particular team but I am fascinated by football as a business and the naive belief that many people have that it’s still ostensibly a sport, but what strikes me is how much this season has highlighted the gulf developing between the ‘haves’ and the ‘have nots’. The FA final was an object lesson in the gap between the Premiership and the lower divisions. Millwall were outclassed by the deep pockets of Manchester United. What is apparent is that only three clubs fit into the ‘haves’ category at present and will probably book themselves into the top three places next season, the aforementioned Manchester United, Arsenal and the newly minted Chelsea. Any other clubs wanting to join in need to find someone willing to part with significant quantities of cash, is probably foreign and has a passing interest in football. It looks like Liverpool might have done just that. Is football in danger of becoming the new Formula One?