Advocatt also comes into this also. I know the argument if Murray who signs the cheques etc however there can be no modern manager who is not fully aware as to the clubs financials uote name='djw1992' timestamp='1295730515' post='1058658375'] There are a number of possible 'blamees'. SDM: For not having enough patience with the Le Guen experiment, for giving Walter Smith more money to spend that could be afforded. Bain: For not negotiating better contracts (with sponsors as well as players). Walter Smith: For making a number of poor, short term fix signings, for failing to get his team to beat Kaunas. The bank: For not keeping a closer eye on our spending, thus allowing us to get into this mess. I'm not saying these are the exact reasons why, but they are potential ones.