WHAT bucketloads of tears we shed for Fergie this week when his horse, Rock of Gibraltar, failed to add £20m to its estimated £30m value by finishing second in the Breeders' Cup.

Sir Alex, well-versed in the art of defending the indefensible, muttered something about a poor draw but was not exactly gushing with consoling words for the jockey Mick Kinane, who committed the equivalent of missing an open goal from three yards.

The Rock might as well have had Roy Keane on its back. He has served under Fergie long enough to know that a slow start is OK when you're the class act in the race, but you can't leave your run until it's too late.

Kinane's mount came into the home straight in last place, then flew past all his rivals bar one until the line arrived just too soon.

It looked as though the Rock's handlers had taught him how to go into the stalls, but not how to come out as he was left at the start like a selling plater.

Rather like Newcastle in the Champions' League, in fact, whereas Fergie's boys were so quickly out of the traps that they could afford to take a breather against Maccabi Haifa this week.

With Keane back in the saddle, they'll be whipped up more than ever for the home straight this season, while Sir Bobby Robson is almost certainly right in fearing that Juventus will allow Dynamo Kiev to slip into the second phase ahead of Newcastle.

It's been a great effort by the Magpies to get back into contention, but there must be something wrong with the pricing when St James' Park is about 12,000 short of capacity for such a big game as Tuesday's.

THE previous night saw Sunderland concede a costly late goal at the Reebok Stadium, which it is now being suggested will be the second best stadium in Division One next season after the Stadium of Light.

Bolton should be getting used to their yo-yo existence, but relegation is unthinkable for Sunderland.

They could be mired in the same financial plight as others who have been dragged down by expensive misfits who failed to save them from the £20m loss of Premiership status but were allowed to stay on the same money.

While Bradford City's troubles can be at least partly blamed on the profligacy of their former chairman Geoffrey Richmond, it is quite clearly wrong that Leicester, Derby, Coventry etc should suffer such hardship.

Little wonder that after plans for the Phoenix League last season, there is now talk of a Premiership Two, with Graeme Souness saying it is inevitable that Rangers and Celtic will be involved.

This will work only if both divisions feature no more than 12 clubs with a shorter season and perhaps even the long-proposed mid-season break. Otherwise Premiership Two will be full of the mediocrity which no-one wanted to watch on the doomed ITV Digital.

Meanwhile, what Sunderland need rather more than the tactical manouevrings of Howard Wilkinson is for Kevin Phillips to start scoring again. If he doesn't it is very difficult to nominate three teams who will finish below them.

MIRROR Mirror on the wall, who is the greatest of them all? This ridiculous infatuation with drawing up lists extends from Great Britons (such as Princess Diana), through Sporting Greats (such as David Beckham) to the top 100 golf courses.

Apparently 1,000 people took part in a poll for publishers Cassell Illustrated to draw up their British Sporting Greats, in which Steve Redgrave came out top, Bobby Charlton second and Becks third.

Torvill and Dean get in at No 12 and Bryan Robson creeps in at No 20, but there is no place for George Best because the Irish, rather ridiculously, are excluded.

Charlton and Robson are the only two in the top 20 with North-East connections, although Ian Botham, ranked fourth, lives on its south-western fringe.

Still, this is rather better for the region than Golf World magazine's top 100 courses in the British Isles, published in their November issue.

According to them, the North-East is a desert with not even Slaley Hall meriting a place.

The list is produced every two years and six years ago Seaton Carew was 57th and Brancepeth 94th.

Now there is nothing between Ganton, near Scarborough (ranked 14), and The Roxburghe, near Kelso (ranked 93).

Still, at least we can get on to some very fine courses in these parts for around £25, while membership of the top 100 seems to entitle them to charge anything from £50-£150.

Apart from Tenby and Nefyn in Wales, the cheapest, at £30, and well worth a trip across the Pennines is Silloth, ranked 49th. Seaton's just as good a course, but clearly its industrial backdrop counts heavily against it.