AS Gary Megson prepares to jet off on his summer holidays with a job well done tucked into his suitcase, he may also have packed one or two regrets.

If he looks back over his shoulder, aided by that most perfect of sciences hindsight, he might just decide that he should have approached Wanderers' UEFA Cup campaign in a different manner.

The Reebok boss, of course, argues that had he not fielded an under-strength side against Portuguese outfit Sporting in the last 16 back in March then things might have turned out differently in the League.

And, after all, being in the Premier League for another season is worth far more in terms of hard cash than a one-off cup final.

Even so, when he now sees the huge interest and kudos generated by tonight's UEFA decider at Eastlands - a ground on the doorstep of his club and fans - surely there is a tinge of sadness that he and his men didn't give it a real go.

The Manchester final of Europe's second string club competition has given the UEFA Cup a real shot in the arm just when it needed it most.

For a long time now the Champions League has dominated the landscape to the detriment of the UEFA Cup. For some years there has been the feeling that teams strived hard to get into the competition then once qualified tried even harder to get out of it - as quickly as possible.

The main argument against the UEFA Cup has been that familiar old tale that you don't make money out of the competition until you get to the last eight and then the real dosh - generated as ever by television - only kicks in if you reach the final itself.

Teams facing qualification bonus payments for players and then an unkind draw and early exit often find themselves out of pocket by qualifying for Europe.

Today the perception of a second-rate tournament populated by second-rate teams has been blown apart thanks to Rangers and more particularly their fantastic loyal supporters who have flocked south in their tens of thousands. They have put the broadest possible smiles on the faces of north west hoteliers, publicans, and restaurateurs and their bank managers and we thank them for it.

Manchester's economy will benefit to the tune of £25m thanks to the Scots (and Russians) coming to party at a football match that has become an event rather than just 90 (or 120) minutes on a pitch.

That is exactly why City fans are even now biting their fingernails hoping that their team gets the Fair Play nod to play in the UEFA Cup next season and why Gary Megson and the Bolton followers might just allow a slight dose of remorse to interrupt their deserved celebrations at achieving safety.