Goal that matters most to Rangers

side's pride.

AS RANGERS contemplate their visit to the dust-bowl pitch at Larnaca

which will decide their European Cup fate for another year, the club's

accountants must have been poring over the projected accounts for the

season ahead.

Ibrox supremo David Murray remains insistent that when he sets out the

budget for the club each year he does so assuming they will play only

one round in Europe -- all that is guaranteed when the draws are made

for the various UEFA tournaments.

But there is no doubt that this time round, after two seasons in the

wilderness, Murray and everyone else at Ibrox hope to be sitting at the

big table with the major players when the Champions' League is completed

in two weeks' time.

The money on offer to any club is staggering, but for Rangers, who

seem able to sell out Ibrox even when a game is live on television, the

stakes are even higher.

Rangers' season-ticket holders were allowed into the opening European

game for nothing, but others had to pay more than #20 for a seat in the

main stand or in the Upper Deck.

A repeat of that -- given the revenue generated by the Ibrox boxes and

the fast food outlets -- when everyone has to buy a ticket for three

home games would bring Rangers in about #3m.

On top of that, UEFA will give a hand-out of just over #lm to each

team taking part in the Champions' League format.

In addition, the teams will share in a television jackpot of a further

#10m and if Rangers are involved their portion of that could be about

#750,000.

Then there is the payment-for-points arrangement which may be slightly

amended this season because three points will be awarded for each win.

However, that could still mean #500,000 for every win in the group

games.

Then, if the Scottish champions were to reach the quarter finals --

and the one time they appeared in the Champions' League they were second

in their section -- a further #1.5m is immediately payable from UEFA,

plus another #1m home gate and further television cash.

In essence, a result in Cyprus, would hand Rangers a minimum of #5m,

even if they didn't collect a single point from their group matches.

If they went further, then the cash available would exceed even David

Murray's wildest dreams.

A spokesman for UEFA pointed out last night: ''A team which goes all

the way to the final would stand to make close to #10m from the various

monies we would pay out. That would not include any gate money at all.

''This is the kind of money which is now at stake for the clubs who

are successful in Europe. The Champions' League has been a huge

money-spinner and has drawn massive television audiences throughout

Europe.

''We are happy with the present format although we realise that some

of the ambitious clubs can always find themselves sitting on the

sidelines when the glamorous games are taking place.''

Rangers, for the past two years, have been among the envious

onlookers. Now they travel to Cyprus with just a single goal to show for

their efforts at Ibrox.

However, there is little doubt that the players will recognise the

enormous problems that defeat would bring.

If the top club in Scotland -- a club with ambitions which lie well

beyond our own Premier League -- fail to join Europe's elite yet again

then an Ibrox rethink could be necessary.

Certainly Murray could not continue to countenance millions of pounds

being spent each summer without the pay-off that Europe and Europe alone

can bring.

This time it seemed that the #9m which was splashed out in the close

season would give Rangers the on-field clout to carry them to European

glory as well as what seems to be inevitable success at home.

With or without the money, Rangers want desperately to be recognised

as one of Europe's leading clubs. Prestige as well as finance is

involved in this epic search for a place in the Champions' League.

Other clubs face similar problems. Belgian champions Anderlecht lost

at home to Ferencvaros of Hungary the other night, Dynamo Kiev could

only win 1-0 against Aalborg of Denmark, and other results certainly

suggest that the riches on offer have spurred the minnows to greater

efforts,

Meanwhile, of course, the privileged clubs, those from the countries

with the biggest TV audiences, are spared the agonies of the preliminary

round games. Blackburn Rovers have no European pedigree at all, unless

you count their disastrous defeat by a team of Swedish part-timers last

season as something to be proud of.

Yet UEFA decreed before the European Cup Final in Vienna that the

English champions would play in the Champions' League. If Ajax had lost

in that final then they would be scrambling around just as Rangers and

the others are doing to qualify for the big time.

Rangers, or any other team who wins the championship here, will face

the chilling prospect of qualification every season. Money talks, and

there is not enough in Scotland to give the powerful men of UEFA the

guarantees they need.

If Rangers fail this time then their long-term strategies will be

affected. While the majority of their support will remain content with

the 10-in-a-row title target insiders will realise that they are moving

further and further away from the power base in Europe that has to be

their major aim.