SCOTTISH PREMIER LEAGUE PREVIEWABERDEEN Once again, Jimmy Calderwood has had his hands tied when it comes to finding the finances to strengthen his squad.
The loss of Kevin McNaughton is a blow and Calderwood is yet to find a replacement for the full-back.
His signing of Karim Touzani could be an inspired one though. The Dutchman had been tipped for big things in the past until a bad injury.
The club's fans will be looking for a top-four finish, but they may have to settle for a place in the top six.
CELTIC Gordon Strachan has continued the process of revamping the squad he inherited from Martin O'Neill over the course of the summer.
Winning a league and cup double while beginning that process last year was a phenomenal achievement and Strachan will hope his new buys gel quickly.
Jiri Jarosik should be a good addition to the squad, though the potential loss of Stilian Petrov is a concern.
Celtic can expect a sterner test from Hearts and Rangers this time around.
DUNDEE UNITED Dundee United are fast becoming the SPL's greatest under-achievers, having finished ninth in the last two seasons.
Craig Brewster's arrival as manager did not pay immediate dividends and early-season results will have to improve to keep chairman Eddie Thompson happy.
Brewster has not been helped by a failure to get some big-earners off the books and the players he wants in.
Nonetheless, there is enough talent at Tannadice for a top-six finish to be a realistic possibility.
DUNFERMLINE ATHLETIC Dunfermline have been simply woeful over the last two seasons and are many people's relegation tips this year.
With the financial constraints at the club, Jim Leishman has done well to keep them up thus far.
A number of players have come and gone over the summer and the signings of Roddy McKenzie and Jim McIntyre will bring vital experience to the side.
It will almost certainly be another relegation scrap for the Pars and survival will be their main priority.
FALKIRK Last season was a success for Falkirk in that they retained their SPL status after being promoted the year before.
The second season is often an even bigger challenge, though, and Falkirk are another club who are severely limited in terms of buying capability.
John Hughes will be hoping his side can emerge as a tougher nut to crack at home to help their survival cause.
The manager will again settle for staying in the SPL, knowing that anything more is a bonus.
HEARTS Hearts were rarely out of the headlines last season, but they have seldom been on the back pages this summer, with little transfer activity at Tynecastle.
That may change if and when they qualify for the Champions League or the Uefa Cup, but they will surely invest before the transfer window closes.
They will be desperate to build on last season's superb success of second place in the league and a Scottish Cup win.
Owner Vladimir Romanov will be looking to take the next step to win the title.
HIBERNIAN Hibernian suffered from the sale of Garry O'Connor to Lokomotiv Moscow last season and now they have lost strike partner Derek Riordan to Celtic.
Defender Gary Caldwell has also headed through to Glasgow, with Rob Jones from unfashionable Grimsby Town being Tony Mowbray's only summer capture so far.
Hibs' young squad have already suffered a disappointing Intertoto Cup exit.
And, although several excellent players remain, a top-six place may be the limit of their ambition this season.
INVERNESS CALEDONIAN THISTLE Charlie Christie faces his first full season as manager of his beloved Inverness Caledonian Thistle.
He managed to maintain the momentum following the departure of Craig Brewster to ensure a seventh-place finish - their best in the SPL.
Christie has also been able rebuff Brewster's attempts to take players with him to Dundee United.
And the shrewd signing of John Rankin from Ross County gives Caley Thistle a chance of further progress.
KILMARNOCK Kilmarnock's Jim Jefferies has spent another summer ensuring his club's toes are not scalded in the treacherous waters of the transfer market.
Jefferies lost Kris Boyd to Rangers in January and will still have to rely on his current strikers to compensate for the SPL's top scorer.
Defender Grant Murray, brought in from Partick Thistle, promoted from Division Two, is hardly a major signing.
And the hard-up club will again be doing well to finish in the top six.
MOTHERWELL Maurice Malpas has at last been given the chance to manage in his own right and will be looking to continue the work of new Sydney boss Terry Butcher.
The former assistant has lost full-back Stevie Hammell, while Aussie striker Scott McDonald's transfer request hinted of some potential unrest.
But Malpas has held on to McDonald so far and capturing Ross McCormack from Rangers should produce more goals.
So his bosses will be expecting another mid-table finish at the very least.
RANGERS Paul Le Guen begins his reign as Rangers manager knowing that the only way is up after the deposed champions finished third last season.
The Frenchman has been allowed more slack in the transfer market than predecessor Alex McLeish.
With Celtic losing experienced stars and Hearts standing still in terms of personnel, the opportunity is there for Rangers.
But much may depend on main creative force Dado Prso avoiding injury.
ST MIRREN St Mirren return to the top flight knowing they face a tough fight to make it more than a fleeting visit.
Manager Gus MacPherson has not had the funds to substantially add to the side that romped away with the Division One title last season.
But promoted sides have traditionally been able to ride on the crest of euphoria to have a good first season.
And MacPherson may have to bank on that - and poor pre-season form by the likes of Dunfermline - to save his side.
Story from BBC SPORT:
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Published: 2006/07/25 09:54:40 GMT
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