Will The Last Person To Leave Ibrox Please Put Out The Lights

WHERE is the SSPCA when you need them? That rare wild animal BlueBear Scoticus-Ulsterus is mortally wounded; the flames are (figuartively) lapping around its protected reservation, Ibrox Park, its greatest indeed only predator Boarus Celticus is waiting to pounce on the carcass. Surely somebody should step in and humanely put BlueBear out of its misery.

After last night's SFA Appeals Tribunal ruling, which upheld the sanctions imposed on Rangers for the trespasses of the Craig Whyte regime, there can be no way back for the club. If any misguided Hun still thinks the Green Team is the answer, get real. I Don't think we will see Mr Green and his cohorts for blue stoor as they high tail it back to South Yorkshire. Liquidation beckons ever more loudly than before.

The honourable thing for Ally McCoist and the remaining loyalists to do would be to strain every sinew to ensure that Rangers 2012 - the successor club to Rangers 1872, which will perhaps fall even before the end of this month, if not, certainly during June, is as ready as they can be for life in the Third Division of the Scottish Football League.

The plan must be, to get through the three SFL divisions and back to the SPL by May, 2015. After all, as the Appeals Tribunal pointed out, Rangers 1872 has 40 registered players, surely enough of those can be transferred across to Rangers 2012 to give them a fighting chance of winning the Third Division next season.

That said, as I have blogged before, the sensible move to me would be: pick-up Ibrox and Murray Park, plus those players who do not exercise their right to a low-cost move as cheaply as possible: buy a troubled English club, such as Portsmouth, then amalgamate the two entities and move the joint club to Ibrox. Do not join the SFA, SFL or SPL: do not have anything to do with Scottish football - then concentrate every effort in reaching the English Premiership as quickly as possible.

That is the way to make money out of Rangers's self-inflicted wounds, to remain in Scottish football makes no economic sense.