IT seems incomprehensible, given the financial straitjacket that Mick McCarthy has worn since arriving at the Stadium of Light, but First Division managers are jealous of the Sunderland manager's resources.

That's right: McCarthy has lost £14m of Premiership talent - and his rivals still envy his clout.

Only now, as the season begins to take shape, is the truth dawning on the Sunderland doom-mongers that were predicting a season of struggle.

McCarthy must take immense credit for moulding the remains of his dressing room into a cohesive unit that is refusing to take a backward step among the muck and nettles of First Division combat.

A huge question mark also hangs over the ability of some of Sunderland's promotion rivals. (Wigan Athletic, after all, are among the frontrunners after improving the squad that won last season's Second Division by just one player.)

But comments from Sheffield United manager Neil Warnock on Saturday illustrated the ever-widening gulf between the Premiership haves and Nationwide League have-nots.

"I think the teams that came down from the Premier League - Sunderland, West Ham and West Brom - will be the ones we have to finish in front of," Warnock said.

"Sunderland and West Ham have sold a lot of players, but they still have a big squad compared to our threadbare resources. I think those three teams will need to be beaten if we're to have success this season."

The team that McCarthy picked to start Saturday's battle at Bramall Lane cost around £6m, but such a luxury is far beyond Warnock's means.

Of course the Sunderland manager has made some smart cut-price acquisitions, with Gary Breen outstanding again to keep the Blades at bay.

But the Premiership experience carried by a significant number of Sunderland players, allied to the indefatigable spirit that McCarthy has instilled in them, is serving them splendidly.

Warnock said: "Sunderland worked very hard for each other and took their opportunity."

Could one imagine a Premiership manager making such a complimentary comment about the players that took the Black Cats down so ignominiously last season?

They were beaten before they took the field so often last season. (Remember the surrenders at St James' Park and Highbury, for instance.)

But consider how Sunderland have not allowed their heads to drop in recent matches.

Think back to the Crystal Palace game, when a 90th-minute equaliser by the Eagles was trumped by Marcus Stewart's late, late penalty.

Or to the time when Mart Poom conjured up a point at Derby County after Sunderland's efforts looked to have been undermined by Ian Taylor's goal.

Teams that are divided do not get results out of those kinds of games.

And at Bramall Lane, when Julio Arca's sending off might have left lesser sides dispirited, Sunderland regrouped and dug out the win against a late onslaught.

Warnock claimed that was United's best performance of the season. That statement alone augurs well for Sunderland's promotion chances.

McCarthy said before Saturday's match that he was not scared of facing the then Division One leaders; now, Sunderland's rivals should be starting to fear them.

Kevin Kyle fell below the standards he has set recently, but he produced a great finish with a diving header from Marcus Stewart's left-wing cross to win the game.

Sunderland were indebted to goalkeeper Poom, who made two fine saves in the first 90 seconds, but with Colin Healy again influential they matched their opponents across the pitch.

Even after Arca was sent off following fouls on Ashley Ward and the irascible Paul Peschisolido, Sunderland would not be cowed.

esult: Sheffield United 0 Sunderland 1.

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