The Sam Ellis column SAM Ellis made his debut in the FA Cup in the 1966 final at Wembley as a 19-year-old defender with Sheffield Wednesday. It was a proud moment in Ellis's career but Burnley's assistant manager fears the Cup, which reaches the quarter-final stage this weekend, has been allowed to lose some of its magic as money threatens to take over the game.

WHAT was disappointing was Manchester United's attitude towards the competition last year. The crowds have been down this year and I think where Manchester United lead others follow.

It shows where football is going when the romance of the FA Cup takes second place to what was a poor tournament for the World Club Championship.

Finances shouldn't come into it. The game is ever more being run by accountants and chief executives who have no place in the football world.

I don't envy those who are starting out in coaching now and I wouldn't swap it for the stage we are now at in our careers. I was fortunate to be playing and then start coaching when football mattered. It now takes second place and I fear the move is irreversible.

Things are heading towards an elite league and to heck with the smaller clubs, where only a few clubs will be left who can afford to compete.

I still look at football and think that I'm lucky to have made a living out of the game and there will always be people who are ready to fight on for the smaller clubs and try and prop them up. But I fear they are fighting a losing battle.

I always felt football would go on and on but United's approach to the FA Cup will only be the beginning.

The FA is becoming more dependent on sponsorships and television in particular and one day they will have the FA in a corner. One day they won't be able to name their price, the television will tell them and they can take it or leave it.

The only way to stop the money taking over is to go back to the maximum wage. Where some clubs will do that, or appear to have tried to, there will always be people who break it. But unless there is a cap on spending, I can't see another conclusion.

It has been good for the cup this season that Wycombe and Tranmere have done so well but they can't keep doing it and I think Leicester and Liverpool will be too good for them this weekend.

I think it's the same for Arsenal with Blackburn, while West Ham have just started to have a bad run and when that happens it's hard to change things round. You can't just turn it on and off like a tap.

And while Tottenham haven't been doing much better but I can see them getting through.