Well, perhaps David Moyes can take some solace from his firing by Manchester United in the list of candidates to replace him and those who have already turned down the job. Netherlands coach Louis van Gaal, Atlético Madrid’s Diego Simeone and Real Madrid’s Carlo Ancelotti are among those touted as the top choicesto succeed Moyes, who since taking over from Alex Ferguson 10 months ago had endured a barrage of criticism not just for the team’s relatively lowly place in the Premier Leaguestandings — currently seventh — but also for a brand of dull and dour play that enraged fans and former players.

For the past few weeks, as Moyes’ status deteroriated, JurgenKlopp of Borussia Dortmund and Pep Guardiola of Bayern Munich stated they weren’t interested. In the short term, team legend Ryan Giggs will take over forthe last four games of the season. The long-term is much more problematic, as concerns over the team’s direction off the field under stewardship of the American entrepreneur Malcolm Glazer andhis vast business empire are as pressing as who takes over as manager.

“The club can only spend money that it has and, unfortunately, the club’s owners have spent hundreds ofmillions of the club’s money on financial restructuring and debt payments and this has limited funds available for investment in the playing squad,” said Duncan Drasdo,chief executive of the Manchester United Supporters Trust. “The quicker the owners realise that the club’s current problems are underpinned by the ownership model rather than just the identity of themanager, the better.”

A listless 2-0 defeat to Moyes’ former club Everton, which under Roberto Martinez has surged into contention for a Champions Leagueplace perhaps at the expense of United, turned out to be the Waterloo of Ferguson’s hand-picked replacement. For Fergie and the board, it’s back to square one.

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