WHAT a game we have in store at Tynecastle this afternoon.

At one of the best SPL venues for atmosphere, Hearts and Celtic will go hell for leather in a game that always has an edge.

Let's not kid ourselves.

This clash throws up two sets of fans who don't like each other and who are battling for SPL points and some serious Champions League revenue.

That type of money is so important in the chase for success at home and abroad.

As champions Celtic are already assured of limited riches before a ball is kicked in Europe's premier club competition.

Yet I doubt there will be many in Celtic colours wishing Hearts well this midweek when AEK Athens stand between Vladimir Romanov's men and a taste of the big time.

Remember, Scotland's representatives in the Champions League are due a slice of the pie from UEFA just for taking part in the competition but that will be split two ways if Hearts overcome their Greek opponents.

In a cut-throat world Celtic will gladly take it all so there will be no messages of goodwill between the two clubs today.

Tynecastle represents one of the most difficult away fixtures on the calendar and with Gordon Strachan questioning the strength of his squad Hearts will believe they have a great chance of getting the best possible result ahead of Wednesday's European test.

Celtic play better football than Jambos.

But Hearts are good at making it a physical contest - especially at Tynecastle - and if that aspect dominates play Hearts should win.

Gone are the days of Steven Pressley and Andy Webster being bullied by John Hartson and Chris Sutton.

Celtic's smaller strikers now want the ball to feet or into space and they don't have the option any more of going direct.

Another blow for Gordon Strachan is that Kenny Miller looks as though he won't get the chance to develop his partnership with Majiec Zurawski due to a hamstring injury.

Hoops fans will get the first indication of how their new-look side perform at a difficult away ground with a few injuries.

While Celtic have lost out on a physical threat up front, Hearts are missing their goal scoring menace from the middle of the park, with two big absentees.

Paul Hartley and Rudi Skacel were outstanding last season and Jambos will need to find a better blend than Bruno Aguiar and Julien Brellier to penetrate Celtic and AEK Athens.

At the back, the capture of Hristos Karapidis has added steel and Hearts have the edge on Celtic physically.

Karapidis cost around £200,000 and some Hearts fans are wondering if that's the only level their club can spend at.

Never before has money been so essential to the development of Scottish clubs and that's why Celtic are forced to tour the globe to rake in funds.

Hearts would love that opportunity.

But it's far from ideal that some Celtic players starting today will have made a round trip to Japan in midweek.

Strachan's men flew halfway around the world to earn the best part of £1million for what was really another glorified training session against Yokohama.

Players are tuned into preseason games purely for fitness and sharpness.

Once the serious action starts the last thing you want is a game that's nothing other than a complete distraction.

Going from kicking off the season in style with an emphatic 4-1 home win over Kilmarnock to a marathon journey across the other side of the world a few days later would have annoyed the players.

And while the Jambos will push themselves to the limit against AEK Athens at Murrayfield on Wednesday, Celtic will be considerably less taxed against Chelsea at Stamford Bridge in what is a pre-season friendly for the English Champions.

That game apparently nets the Hoops another million.

When the serious and meaningful games have started, friendlies should be forgotten about.

But £2m for two games can't be turned down. Wherever the cash comes from, the truth is that Scottish clubs simply can't compete with our near neighbours down south when it comes to spending.

One Celtic supporter I spoke to this week couldn't believe Michael Carrick moved from Spurs to Manchester United for £18.6m and wondered why Celtic couldn't get the same fee for Stilian Petrov!

Can you imagine any player with a Scottish club moving for such an inflated price? Granted, Carrick isn't worth anything near what Sir Alex Ferguson has paid for him but the English transfer market is a different world from what we have to get used to in the SPL.

When was the last time anyone in Scotland moved south for a healthy price? Blackburn Rovers paid £5m for Barry Ferguson but that move didn't last long.

Reality is few people in England rate the SPL and when someone highly regarded up here does become available, it's seen as an opportunity to spend no more than a few million.

The top clubs in the Premiership are simply in a different league when it comes to doing transfer business.

But they won't spend too much of their massive transfer budgets on SPL players.

Big spending English won't splash cash on SPL stars

Taken from the Sunday Mail