What entertainment value anyone holding a Rangers or Celtic title bet has had in this roller-coaster season. A bookmaker acquaintance will not like to be reminded about his pre-Christmas tidy, binning all Celtic bets saying: ''These can't win!''

Celtic were quoted as big as 10-1 after a disastrous start to the campaign. Last Sunday, the side received a ''no offers'' accolade from William Hill before the Dunfermline game, Rangers were out to 8-1. Now the race is on again.

There are nine possible ways today's two games could go. The most likely scenario is that both Rangers and Celtic win, but it is odds-on that some other combination of results decides the title.

The Kilmarnock goal which defeated Rangers is irrelevant. Rangers are in the same position as if that game had finished 0-0.

There are only two ways that Rangers can take the title - Rangers beat Dundee United and Celtic lose, or Rangers win and Celtic draw - the other seven possibilities take the league flag to Parkhead. The computer makes it about an 80% chance of a Celtic title, 20% Rangers.

qThis weekend there is one of the best betting opportunities of the season in the English divisional promotion play-offs. The six first-leg games are very likely to end in draws.

Since the current play-off format started in 1988-89 there have been 54 first-leg matches, of which 25 were drawn (46% instead of the normal 26% draws). Fifteen were drawn in both halves and 11 were 0-0.

The bookmakers remain unconvinced that this is significant and price the draws with typical 9-4 quotes.

qTop tipster award goes to the punter who laid out eight #70 fourfolds (total #610.40) on the four English divisions last June.

His selections with the winning prices: Premiership - Arsenal 5-1 or Liverpool; Division 1 - Forest 11-2 or Middlesbrough; Division 2 - Watford 8-1; Division 3 - Notts County 10-1 or Rotherham. This 3860-1 accumulator paid #270,270.

qIf the Ladbrokes takeover of Coral goes through then today could be your last chance to pick up a Coral weekend coupon on UK league football.