I don't understand what perspective a firm of accountants can put on Rafas transfer record Surely it's straightforward enough that a look through the clubs accounts by our own people would be enough to compile a report on our recent dealings. I personally feel that any fair analysis of Rafas purchases would have to be favourable. He inherited a squad that was relatively poor and lost probably our second best player, Owen, in his first season. His rebuilding process has been done on a limited budget in comparison to the clubs he's being asked to compete with, and I'm sure a few of his buys weren't his first choice because the money wasn't there. Here's my take on his more expensive purchases Reina, huge success, v good value Agger, good now, has the time to become great, excellent value at approx 6m, a fifth of the price of Ferdinand Mascherano, clever purchase, if he ends up costing less than 15m we've done well Alonso, quality, worth 10m, chelsea or united would've paid 25m Sissoko, good signing, will only improve, if we sold him now we'd turn a profit Pennant, is improving all the time and is a very capable 2nd choice right midfielder Crouch, people laughed at us for buying him, look at him now, not utilised enough but is unique in world football and well worth the money Kuyt, not my favourite but I don't think we'll see the best of him until he gets more service Bellamy, worth the money and we'll turn a profit if he goes Morientes, didn't work out but it'd be hard to doubt his quality, and few people thought he wasn't a good buy at the time Of the others Gonzalez, we shouldnt lose money on him when he goes Aurelio, free transfer, decent squad player when he's fit Arbeloa, started well, shaky period recently, time will tell Paletta, not convinced The less successful Josemi, didn't lose much on him Kronkamp, served his purpose as a backup to Finnan and turned a few quid when we shifed him The young players he's brought in With all due respect to Heighway I don't have huge confidence that too many of his Youth Cup winners will break through, so I'd support Rafa in his overhaul of the Academy and the influx of fresh young talent he's been signing. Far more chance of three or four of those pushing for a place in the squad over the next few years Thats my take, I'm sure I've missed a few but I don't see how any fair analysis can arrive at any conclusion other than Rafas spent well.