IF Sam Allardyce requires evidence to press his claim for cash to buy a new striker this summer, he need only refer his Reebok bosses to Saturday's events at Anfield.

Liverpool - Worthington Cup winners, UEFA Cup quarter-finalists and contenders for a Champions League slot; Wanderers - relegation favourites.

The difference on the day? Finishing power.

"That's the bottom line," Allardyce said after seeing England striker Michael Owen tee up Liverpool's first for the £10 million Senegal international El-Hadji Diouf then convert the second - set up by Diouf - to take his total for the season to 19.

"The difference was that, what few opportunities were created by both sides - and there were very few - Liverpool had the quality to take them and we didn't

"In terms of efforts and attempts and being in the last third, if you count them up, we were very close to Liverpool but we can't convert our good positions and our good opportunities into goals.

"That was the over-riding difference between the two sides. There was little in the game but that is why they pay the high prices they pay for their players. They can turn a game in your favour when it's tight and they did that on Saturday.

"They scored two good goals from probably the sum total of their chances. They had the quality to take them while we didn't even get anything on target.

"For all the chances we had to shoot at their goal, we didn't hit the target or make their keeper make a save. That's why we are fourth bottom and Liverpool are on their way up."

Allardyce does not have a Michael Owen, of course, but he still needs to find an answer to his attacking problems - too few chances being created, even fewer converted - if Wanderers are to beat the drop.

"We've got to get more in the final third in terms of quality of delivery and quality of finishing," he accepts. "If we can do that, we can get out of trouble.

"I've said all along that we've got nobody in double figures and that's one of the key factors as to why we are where we are. The defence will hold out for so long but when they come under pressure against quality sides, they will end up cracking.

"I've no complaints.

"We didn't deserve any more; we weren't clinical enough in the last third while Liverpool were clinical and confident." The Wanderers boss had no complaints either with the officials, despite his players' aggressive appeals that Diouf was offside when he broke the deadlock a minute before half-time.

"It certainly wasn't offside," he said after watching video replays. "When the players turned around and saw Diouf heading the ball it looked like he was blatantly offside because he was behind the goalkeeper but when Michael Owen played the ball in he was definitely onside.

"It was a good decision."