Clubs have much to play for

EVEN with Manchester United already crowned English Premier League soccer champion, tomorrow's final day of the season has much at stake — in the case of four teams, more than €20 million each.

Chelsea and Liverpool face each other with a Champions League position to play for, while Bolton Wanderers and West Ham United will try to avoid the last relegation place in matches against Middlesbrough and Birmingham City respectively.

"Sunday is without doubt the most important day in the recent history of Bolton," manager Sam Allardyce told the club's website.

Two of last year's three relegated teams Leicester City and Ipswich Town sought court bankruptcy protection after struggling to adjust to reduced television revenue and gate receipts outside the top league.

Ipswich estimated the cost of demotion at £15 million.

At the other end of the table, Liverpool must win at Chelsea to guarantee fourth spot, a position that may earn a second straight appearance in the Champions League for Gerard Houllier's team.

Chelsea need to avoid defeat to edge Liverpool for a place in a playoff for the first group stage of Europe's most lucrative club competition.

Manchester United earned more than £25 million reaching the semi-finals last season.

Chelsea, which has debt of over £70 million, last appeared in the elite tournament and proceeded to the 2000 quarter-finals.

For London-based West Ham, relegation would probably force the sale of some of its group of prized younger players which includes the England midfielders Joe Cole and Michael Carrick and striker Jermaine Defoe.

To avoid such a fate, the Hammers will have to get more points at Birmingham than Bolton gleans at home to Middlesbrough.

Both have 41 points though Bolton's superior goal difference would give them the advantage if they finished on the same points.