Rafael Benitez refused to congratulate Sir Alex Ferguson after we won the Premiership with a game still to play. He also excused Liverpool’s failure to win the league, despite leading the table for large chunks of the season, on the money United have available.

Maybe the FSW should be reminded that Chelsea massively outspent United in the lead up to the our 2007 season, but our manager was still able to create a great squad that won the title. Maybe he should also be reminded a lot of our money is freed up thanks to a large proportion of our squad being made up of players who have worked their way through the ranks from the youth team, something Benitez has failed to do.

David Gill has today laughed off Benitez’s pathetic and bitter claims.

“It’s a nonsense,” said Gill. “The analysis that was done shows that we are broadly in line with them over the last few years in terms of net spend on players. There are a lot of factors in it. We have great players and a great manager, but we have a great off-the-field team as well. We have a fantastic stadium that holds 76,000, which gives us a competitive advantage. Our commercial team are doing fantastic deals that we put back into the club, so we have many advantages through our current structure, which I think keeps us apart.”

18 times and that’s a fact! 18 times and that’s a fact!