RONNIE Whelan flew out on a shopping trip to Denmark on Sunday but for the Southend boss it was strictly bargain basement stuff.

Whelan, once accustomed to the champagne lifestyle at Anfield, is strictly a beer man since his move into the management game at Roots Hall.

"I think there are good players out in Denmark and Bolton have just made two very good buys," the Irishman acknowledged.

"But I can't afford to spend £2 million on players. I wish I could."

Whelan will not be the only manager from Division One (there are even one or two in the Premiership) to cast an envious eye at Colin Todd's acquisitions, not to mention his bank balance.

After all, the most satisfying aspect of the flying start is the fact that Wanderers still have the services of players like Coleman and Paatelainen to call on plus heaps of cash to spend, as and when the manager sees fit. Precisely how much is something no-one is prepared to discuss, although simple sums suggest that, having picked up £7.5 million for Alan Stubbs and Sasa Curcic and spent £2 million on Per Frandsen and Michael Johansen, the club is in credit to the tune of £5.5 million on summer transfers. That doesn't include the £300,000 they've just picked up for Fabian de Freitas and the £150,000 that's coming for Wayne Burnett, currently out on loan at Huddersfield.

No wonder Todd is being linked with just about every player who is known to be available - home or abroad - and even a few who aren't.

"Everybody seems to want to spend my money!" he jokes as the speculation increases.

Actually, Todd has earmarked some of the cash for new signings.

He has drawn up a shopping list which includes ready made talent capable of slotting straight into the first team plus what he describes as "potentials".

Two of the current potentials - Scott Taylor and Andy Todd - featured in the senior ranks as substitutes in contrasting circumstances this week. At Southend they were thrown into a near-hopeless situation with Wanderers trailing 4-2 - Taylor going close to pulling a goal back before Todd had the misfortune to concede the penalty that gave the Shrimpers their fifth

Back at Burnden it was a different story. Wanderers led Grimsby 5-1 when they joined the action five minutes from time. Amazingly, Taylor made his mark again, netting his first senior goal with practically the last kick of the game, justifying the manager's recommendation that he is considered for an England Under 21 call.

Delighted to see his fringe players rising to the challenge, Todd Snr says: "The Scott Taylors and Andy Todds will get their opportunities and when they do get in, they'll take some shifting."

Todd is rightly pleased with the strength of his squad but he isn't prepared to leave it at that.

The best of clubs invest in new players when things are going well rather than panic buy when they are on the slide.

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