The additional cost of these new players together with the costs associated with the Uefa Cup has increased net operating expenses from

The additional cost of these new players together with the costs associated with the Uefa Cup has increased net operating expenses from last year by pounds 2,933,000, resulting in a trading loss of pounds 3,090,000. After accounting for player registrations, interest and tax, the retained loss for the period is pounds 6,294,000, an improvement on last year of pounds 1,328,000."Murray added: "The current cost arising from rebuilding the team under Dick Advocaat has been necessary to give the club the realistic prospect of competing at the highest level. He has brought in 12 new players to replace 20 of the squad who left at the end of last season. The Rangers chairman, David Murray, said: "Since the start of the financial year the club has made an investment in excess of pounds 34m to recruit new players. The Scottish Premier League leaders have spent pounds 34m on new recruits, including the Scottish record fee of pounds 5.5m to Fiorentina for Andrei Kanchelskis, since Dick Advocaat arrived as manager in the summer. RANGERS YESTERDAY announced a 10.5 per cent increase in turnover to almost pounds 21 million - but a trading loss of just over pounds 3m.

THE NEWCASTLE UNITED striker Duncan Ferguson is unlikely to return to the Scotland squad despite pleas from the national team manager, Craig Brown, says the player's agent, Blair Morgan. "As far as I am aware there's been no change in the circumstances since Duncan wrote to the Scottish Football Association before the World Cup telling them he had retired from international football," said Morgan. "I am going to see him next week but as things stand at the moment he hasn't changed his mind and he doesn't intend to either," Morgan told the Scottish Sun.Brown was hoping to use Tommy Craig, the former Scotland Under-21 manager on the coaching staff at Newcastle, as an intermediary to put the prospect of a Scotland comeback to the player.Scotland have a double header with the Faroe Islands and a second meeting with the Czech Republic in Prague in June.Ferguson, who has never scored for Scotland, won the last of his seven caps in the goalless draw with Estonia in Monaco in February 1997.Brown said: "I know that many people want Duncan to play for Scotland, his previous and current managers have said as much, so if he is fit I will make a representation to him The door is open for Duncan Ferguson if he wishes.". It has been happening on the continent for quite a while and it is accepted by the fans in Europe."The fans here in Britain haven't quite accepted players swapping clubs one season after another but I think they'll have to get used to it because it will happen more and more."Graham has denied suggestions there has been an approach from Kevin Keegan's Fulham for England striker Les Ferdinand.Graham, whose side are at home to Worthington Cup final victims Leicester City today and away to FA Cup semi-final rivals Newcastle United on Monday, has already had a pounds 4m offer for the West Ham midfielder Frank Lampard turned down, but he is sure to make a fresh move.Graham has also been linked with the Norwich City forward Craig Bellamy and the Wolverhampton Wanderers striker Robbie Keane.. We have just won one cup and are in the semi- finals of another. And there are some very big games left in the league."But I think it is inevitable players will jump in and out of clubs with increasing frequency from now on. The treatment room is clear just now apart from the long-term injuries of John Scales and now Ramon Vega, but we may not always be so lucky."I'm hearing some speculation we may have a possible three new signings in the summer but I'd hope for more than that - quite a few more."The chairman knows what I want for the future although I haven't actually nominated any names yet because I'm still very much concerned with this season rather than next.

I'm training with a squad of only about 18 senior players."We've got away with it so far, mainly because the walking wounded that always seemed to be here have suddenly got up and just walked. Obviously, you want to keep your best players and as far as I'm concerned there is a future here for everyone apart from two or three we've already put on the transfer list."But it is no secret there is going to be a big turnover of players at Spurs while I'm here. The main thing is that we need more of them because at the moment the squad is too small."I've made very few changes in the team since I came here in October because there has not been much room for change even though we've bought Tim Sherwood, Mauricio Taricco and Steffen Freund. After all, I've still got two years left on my present contract but I'm certainly willing to listen to any new ideas."Graham said: "These matters are out of my jurisdiction but I believe the club is having, or will soon have, talks with Sol about his contract. Anderton and Ginola will soon be into the final year of their current contracts and nearing the stage where, under Bosman laws, they can be legally approached by other clubs who want to sign them once those deals expire. Both have indicated they want to stay at Tottenham now that the club is back in Europe via victory in the Worthington Cup final two weeks ago, and so has Campbell, whose agent, Skylet Andrew, has been at the club this week.Campbell said: "We are still at an early stage of a very long road.

And although the Spurs manager, George Graham, admits there could be "a big turnover" of players at White Hart Lane this summer, Darren Anderton and David Ginola could be the next to be offered longer deals. TOTTENHAM HAVE opened talks with Sol Campbell in an effort to secure his services beyond the two remaining years on his contract. Even more unhappy are prostitutes, who have threatened nude protests at matches and in the streets after local organisers stopped them from soliciting in hotels where players and spectators are lodged."Don't worry, the prostitutes have not gone. They have to behave more decently during the tournament," said Emmanuel Abudu, a car park attendant at Bar Beach, a notorious pick-up spot where dozens of beer parlours were bulldozed ahead of the tournament.Poland's sports minister, Jacek Dembski, said yesterday he would resign if the country's football authorities failed to elect new leaders within the next four months.Dembski, who has repeatedly tried to force out the old guard from the Polish football association, the PZPN, over alleged financial mismanagement and incompetence, said he would leave his post if new leaders were not elected by 8 August.Fifa has given the PZPN until 8 April to comply with its regulations or risk the Polish national side being thrown out of the European Championship.Poland, who are in England's qualifying group, lost 1-0 at home to Sweden on Wednesday, four days after losing to England at Wembley.. "We don't want to provoke a riot."With few foreign supporters expected to attend the event, most tickets are likely to go to Nigerians at a minimum of 250 Naira (pounds 1.70) a seat - a high price in a country where most civil servants earn less than pounds 1 a day.But as workers hammer the last nails into the village of wooden kiosks and stalls being built for vendors, fans are complaining that the tickets have still not gone on sale.Local journalists are bitter over a chaotic process to accredit them for games. Prostitutes and down-and-outs have been cleared from the streets, police have stepped up night patrols to beat armed robbers and the National Stadium in Lagos has been given a fresh lick of paint ahead of the opening ceremony today. "Everything will be ready before Saturday," said Alim Musa, one of the organisers in Lagos, where Nigeria kick off against Costa Rica to start the 24-nation competition which ends on 24 April.Organisers are confident seven other venues will also be ready on time.

But despite assurances from Fifa, the game's world governing body, fears still abound among some foreign players about a country with a reputation for political instability, violent crime, fuel and power shortages, tropical disease and transport accidents.The South Korean team arrived last weekend with enough bottled water to last throughout the tournament.Nigeria was stopped from hosting the tournament in 1995 because of security and health concerns. This time, authorities have had to ensure that ambulances and helicopters are on stand-by to evacuate players who are severely ill, and thus not have to take their chances in local hospitals."Fifa and the teams are concerned about our health facilities and we're ready to prove them wrong," Abdulsalami Nasidi, the head of the medical team for the event, said.Following democratic elections in February, General Abdulsalami Abubakar's military government has made a successful Nigeria 99 its top priority before stepping down on 29 May in what will be an end to 15 years of army rule.However, Nigerians worry that visitors will still find themselves plunged into darkness by power cuts and unable to get around because of fuel shortages due to the failure of refineries in Africa's biggest oil producer."We have been told to ensure there is power for all the venues so lights don't go out during the game, as well as places like hotels where a lot of people are gathered to watch," a senior official with the state power company, Nepa, confirmed. NIGERIANS OFFICIALS were working feverishly at final preparations for the World Youth Cup yesterday to prove wrong critics who foresaw disaster if the tournament was held in Africa's most populous nation. After coming on as a substitute for Matt Salter in the 18th minute, the Australian prop dived through a gap provided by Brett Warton to score. The Broncos did just enough to preserve their unbeaten record, but Hull would have won their first game this year had Graeme Hallas not missed three kicks at goal.A hat-trick of tries from Michael Eagar, the last of them scored in controversial circumstances, brought Castleford a 14-10 victory over Halifax.With five minutes left Dean Sampson flattened the Halifax substitute Oliver Marns with a crunching tackle, only for John Connolly to wave play on and Eagar to claim the winning try.. "We gave away two soft tries and lost because of our self-inflicted errors." Anthony Seibold scored for the Broncos within 45 seconds of his debut.