rangers, who have been Scottish champions 54 times and are bidding for a fourth successive title

The shares of Scottish champions Rangers have been suspended from trading on the stock exchange after submitting unaudited accounts, the club confirmed on Monday.

Rangers, who have been Scottish champions 54 times and are bidding for a fourth successive title, also confirmed in a statement to the PLUS Stock Exchange issued on their website (www.rangers.co.uk) that they were considering delisting their shares in May.

The club released their annual financial figures on Nov. 30, but did not get them signed off by an independent auditor as required by exchange rules because of financial uncertainty caused by their ongoing case with Britain's tax authority, Her Majesty's Revenue and Customs (HMRC).

HMRC say Rangers owe around 49.0 million pounds ($75.50 million) in unpaid taxes.

The statement continued: "The delay has been caused as a result of finalising the audit, which the board believe will be complete on or around January 31, 2012. The delay in finalising the audit is principally related to the ongoing HMRC tax tribunal.

"Given the structure of the shareholding in the club, there is very little, if any, tangible benefit for the club to be a listed company."

Owner Craig Whyte, who took over the club from David Murray last May, has described the tax case, as a "dark cloud hanging over the club" and he has refused to rule out the possibility of administration if Rangers lose their dispute. 

heaped lavish praise on Barcelona on Monday, saying he could not see the Catalans failing to defend the Champions Leagu

Alex Ferguson, rarely noted for complimenting other teams, heaped lavish praise on Barcelona on Monday, saying he could not see the Catalans failing to defend the Champions League title.

"Sometimes in football, you have to hold your hand up and say: 'They're better than us'," Manchester United manager Ferguson told a news conference before the FIFA Balon D'Or player of the year award.

"It's not a crime or weakness, it's just plain facts. They are just an extraordinary team," said Ferguson, whose side lost the 2009 and 2011 Champions League finals to the Catalans.

"I can't see anyone taking the trophy from them this year. Real Madrid are probably the nearest to them," added Ferguson, whose side failed to reach the last 16 this season.

Barca coach Pep Guardiola, wearing a black sweater and faded jeans while Ferguson wore a suit, said Barcelona had almost forgotten that losing was part of the sport.

"We have to live with the fact that, by winning so much, we lose the perception this is a game with opponents and it's quite possible that we can win or lose," said Guardiola, whose team trail Real Madrid by five points in La Liga.

"We are competing against opponents who have a spectacular record," he added. "If a team is five points ahead it's because they are better, they have done things better than us. There are no secrets in football."

Ferguson, Guardiola and Real Madrid coach Jose Mourinho are candidates for the coach of the year award while Lionel Messi, Xavi and Cristiano Ronaldo are on the shortlist for the player award.

Ferguson also poured praise on Argentina forward Messi.

"Great players could play in any generation; Lionel Messi could play in the 1950s, Alfredo Di Stefano could have played now as could Diego Maradona, (Johann) Cruyff and Pele," he said. "Messi comes into that category."

Mourinho and Real winger Ronaldo would not be present at the ceremony as their side had a King's Cup tie against Malaga on Tuesday, FIFA said.  

london 2012 organisers turned their thoughts to toilet blocks

London 2012 organisers turned their thoughts to toilet blocks, picnic benches and a million items of sports equipment on Monday before taking charge of the Olympic Park that will serve as a stage for the world's athletes in 200 days' time.

The Olympic Delivery Authority (ODA), the body responsible for building the venues, will formally hand the east London site over to organisers LOCOG on Tuesday after completing all the main structures.

From then on it will be a live operational site with LOCOG fitting out venues and staging test events for Olympics and Paralympics.

"The handover of the Olympic Park sounds the starting pistol in the race to get the site and venues ready to host the two biggest sporting events on the planet," said LOCOG chairman Sebastian Coe.

"In just 200 days time, 200 countries - more than the membership of the United Nations - will be sending 15,000 athletes and 20,000 accredited media to London to create history."

Dennis Hone, ODA chief executive, added: "We are in fine form ahead of the Games, having built the venues and main infrastructure on time and within budget.

"As we move ahead into the final straight we will continue to work alongside the Organising Committee in completing our remaining construction work."

LOCOG launched a listings website (www.london2012.com/joinin) to help Britons find out about Games-related events in their communities in the run-up to the July 27 opening ceremony.

They also gave details of some of the work remaining to be done in fitting out the nine competition venues on the site.

- Sourcing a million pieces of sport equipment, including 510 hurdles for athletics, 600 basketballs, 356 pairs of boxing gloves and 12 pairs of goalposts for handball.

- Building a flagship London 2012 shop and 11 sponsor showcase areas.

- Installing more than 1,000 picnic benches, 362 toilet blocks, 4,000 waste bins and 165 concessions.

LOCOG, who want to create the distinctive 'look and feel' of the Games throughout the venues and Olympic Park, said they had also renamed certain areas to help spectators find their way around.

The handball arena becomes the Copper Box, reflecting its shape and cladding, while Orbit Circus is the area around the 115-metre high visitor attraction between the main stadium and aquatics centre.

The main north-south circulation route and central 'spine' for the thousands of spectators thronging the Olympic Park will be designated 'London Way'