IN Europe unable to cut the mustard on the football pitch, Leeds United have proved themselves in a league of their own when it comes to finance.

Their place, depending on how you look at it, at the top or bottom of the

finance league, is due to management by those who could talk the talk but were unable to walk the walk.

The selection criteria for appointments at Leeds seemed to be based solely on how good a media performer, especially in some television studio, appointees were.

The appointment of a chief executive whose expertise is in insolvency shows that at last Leeds have taken a reality check.

If Leeds United were in any business other than football, they would already be in administration.

It seems that as a business, football has as much a grasp on reality as your average football fan.

Richard Lamb,

Greystoke Road,

York.

Updated: 10:17 Saturday, November 01, 2003