WELL, it seems like only five minutes ago that I was tearing up my world cup betting slip - the time has now come to look forward to the new season, and that means yet more predictions.

Starting at the top, you can't look beyond Arsenal and Manchester United and, on balance, I will tip the latter to be celebrating in May.

This is based more on instinct than rationale, basically I can't imagine Sir Alex Ferguson swapping an easy life on the racecourse for three more years of stress in the dugout unless he was going to win something.

The first division is easily the hardest to call this season.

Every club has been hit, to one degree or another, by ITV Digitalgate, and most have had to shed part of their squads.

Can't see Wolves keeping it together too well and, despite their past reputations for giving 100 per cent, it isn't hard to imagine Dennis Irwin and Paul Ince becoming the latest in a long line of Molineux geriatric flops.

On the basis that fortune favours the brave, I'll go for the league's biggest spenders, Portsmouth.

Harry Redknapp is a wily old campaigner who has splashed out on some real talent.

Veterans Paul Merson and Antonio Bennarrivo bring with them a whiff of publicity stunts (don't be surprised if Paul Gascoigne also checks in - you heard it here first - possibly) but in Shaka Hislop they have probably the most under-rated keeper in Britain.

Divisions two is a league of 'haves' and ' have nots' with those friendly Welsh chappies at Cardiff the deserving favourites.

There's very little doubt that the typically charming Ninnian Park welcome will be dished out to the fans of first division clubs in the very near future.

Wigan can't possibly be as bad again and don't be surprised to see Luton Town go straight through the division like Brighton and Rotherham in previous years.

Back in the third division, clubs have taken advantage of the fact that they didn't get a lot from the monkey-men anyway with some shrewd signings.

Oxford and Swansea have virtually signed a new team each, but the shrewdest spenders are, not for the first time, Rochdale.

Don't be surprised if the best-run club in the lower divisions come up trumps this time under new manager, Paul Simpson.

Normally, inexperienced bosses struggle at first but Simmo has been preparing for the hot seat for a long time and the pint sized midfielder could well be cracking open the bubbly next year.

Now, on to the Conference where more teams than ever will have one eye on the football league.

Yeovil have been arguably the most consistent club over the past two or three years.

Unlucky to be pipped by Rushden two years ago and storming up to third last season, the Glovers are my choice for automatic spot.

Behind them, there are at least a dozen sides who will kick off on Saturday thinking they have a realistic chance of getting to the play-offs.

Morecambe are never an easy side to predict.

The season before last, I thought they would fight for the title, they struggled.

Last season, I thought they would struggle.

They did well.

This season, on that basis, I'm tipping them for relegation - only kidding.

But the play-offs are not a formality - there are plenty of unanswered questions, not least over Robbie Talbot's fitness.

If he plays at least two-thirds of the season, expect Morecambe to be up there.

Dagenham will recover, and expect the likes of rejuvenated Chester, promoted Burton Albion and former league clubs Hereford and Barnet not to be too far away.

Going down? Hard to say, but perhaps Margate's honeymoon is over, Leigh RMI and Northwich have good managers but can't defy gravity forever and Woking, for no obvious reason, have become accustomed to the bottom half of the table in recent years.

Last but not least, the Unibond league.

Always a struggle to predict, this one, but don't be surprised to see Accrington Stanley and Stalybridge Celtic to be amongst those battling it out for the title, with Vauxhall Motors and Worksop not too far behind.

As for the champions well, I've got a sneaking suspicion, a little feeling, you know it could be (takes deep breath, closes eyes, prepares for eternal damnation from everyone at Giant Axe) Lancaster City!

How's that for pre-season optimism! Two clubs fighting for promotion until the end of the season.

If City get thumped by Blyth Spartans and Morecambe are mauled at Margate, I reserve the right to deny ever saying any of that.

What do you mean you've got it on paper?