TRANSFER TABLE: How Walter Smith and Gordon Strachan have fared in head-to-head transfer windows. Figures are estimated.

RANGERS

January 07 In: David Weir Everton (free), Ugo Ehiogu Middlesbrough (free), Andy Webster Wigan (Loan), Kevin Thomson Hibernian (£2m)
Out: Julien Rodriguez Marseille (free), Lionel Letizi Nice (free), Jeremy Clement PSG (£2m).
Summer 07
In: Graeme Smith Kilmarnock (free), DaMarcus Beasley PSV Eindhoven (£700,000), Alan Gow Falkirk (free), Jean-Claude Darcheville Bordeaux (free), Kirk Broadfoot St Mirren (free), Carlos Cuellar Osasuna (£2.37m), Roy Carroll West Ham (free), Steven Whittaker Hibernian (£2m), Daniel Cousin Lens (£1m), Steven Naismith Kilmarnock (£2m), Amdy Faye Charlton Athletic (loan), Lee McCulloch Wigan Athletic (£2.25m).
Out: Gavin Rae Cardiff (free), Karl Svensson Caen (£700,000), Libor Sionko Copenhagen (free), Ian Murray Hibernian (free).
January 08
In: Neil Alexander Ipswich (£250,000), Christian Dailly West Ham Utd (free), Steven Davis Fulham (Loan).
Out: Alan Hutton Tottenham (£9m), Ugo Ehiogu Cardiff City (free), Roy Carroll Derby County (free).
Summer 08
In: Andy Webster Wigan (£400,000), Kenny Miller Derby County (£2m), Andrius Velicka Viking Stavanger (£1m), Kyle Lafferty Burnley (£3.5m), Madjid Bougherra Charlton (£2.5m), Pedro Mendes Portsmouth (£3m), Aaron Valencia (Loan), Steven Davis Fulham (£3m), Maurice Edu Toronto FC (£2.7m).
Out: Filip Sebo Valenciennes (£1m), Thomas Buffel Cercle Bruges,(free), Carlos Cuellar Aston Villa (£7.8m), Daniel Cousin Hull City (£1.5m).
Raised from sales: £22m
Spent on arrivals: £30.67m Net spend: £8.67m CELTIC

January 07 In: Mark Brown Inverness (£50,000), Paul Hartley Hearts (£1.1m), Jean-Joel Perrier-Doumbe Rennes (Loan).
Out: Stephen Pearson Derby County (£750,000), Shaun Maloney Aston Villa (£1m), Maciej Zurawski Larissa (£300,000).
Summer 07
In: Scott McDonald Motherwell (£700,000), Scott Brown Hibs (£4.4m), Massimo Donati (£3m)
Out: Paul Telfer Bournemouth (free), Alan Thompson Leeds (free), Michael Gardyne Morton (free), Kenny Miller Derby County (£3m), Paul Lawson Ross County (free).
January 08
In: Andreas Hinkel Sevilla (£1.9m), Ben Hutchinson Middlesbrough (£250,000), Barry Robson Dundee Utd (£1.25m), Georgios Samaras Manchester City (Loan), Koki Mizuno (free).
Out: Jiri Jarosik FC Samara (£500,000), Jim O'Brien Dundee Utd (Loan).
Summer 08
In: Patrick McCourt Derry City (£150,000),Georgios Samaras Manchester City (£1.2m), Marc Crosas Barcelona (£415,000), Glenn Loovens Cardiff City (£2.5m), Shaun Maloney Aston Villa (£2.5m).
Out: Adam Virgo Brighton (free), Derek Riordan Hibernian (£400,000), John Kennedy Norwich City (Loan), Rocco Quinn Livingston (Loan), Scott Cuthbert St Mirren (Loan), Evander Sno Ajax (£1.2m), Michael McGovern Dundee United (free).
Raised from sales: £7.15m
Spent on arrivals: £19.86m Net spend: £12.71m