MARSEILLE have been instructed to find a solution to their #12m debts

-- or be forcibly relegated. That was the sanction taken by the French

football association in the aftermath of the infamous bribes' case

involving Valenciennes easing Marseille's way to the championship.

Since winning the European Championship two years ago, the club have

been devastated by seemingly-endless revelations of financial abuses,

and former owner Bernard Tapie left bankrupt and banned from public

office.

An ultimatum has been issued by the French FA's financial commission

that a satisfactory business plan to put the club in the black must be

tabled by the end of the month.

If this is not forthcoming, Marseille will be demoted to the third

division. If promotion is won, and a powerful challenge is being made in

this direction, the club will remain in their present league.

Recently-appointed coach Henri Stambouli, who has been joined by Luca

Peruzovic who had a spell with Anderlecht, lamented: ''How can players

be motivated with such a prospect awaiting? This club was the first to

bring a European trophy to this country, but it seems no-one now cares

about that achievement.

''I do not know how we can possibly avoid this latest punishment. All

our best players have already been sold. You are now about to witness

the destruction of this club.''

* BARCELONA have agreed to sell their controversial Brazilian star,

Romario, to Flamengo, this week in a #2.7m deal.

Patience with the World Cup-winning striker was exhausted in the Nou

Camp club when he arrived back from a festive break in his homeland

unfit to play in Saturday's crucial match with Real Madrid, which they

lost 5-0.

Romario, disciplined for arriving a month late in Barcelona for the

start of the season, has shown little interest and even less of his

undoubted genius, scoring only four goals.

Flamengo president Kleber Leite announced yesterday: ''Romario is

homesick and also has personal and emotional problems. After the

Christmas break he decided not to take his family back to Spain.''

Romario added that he expected to be with Flamengo by Wednesday if

tranfer negotiations continued smoothly.

Coach Johan Cruyff, who had a troubled relationship with Romario, will

now move for fellow Dutchman Dennis Bergkamp as a replacement.

Former Barcelona player, Michael Laudrup, masterminded Madrid's

triumph. Barca defender Ronald Koeman insisted: ''He was simply

magnificent and should never have been sold.

''He and his brother Brian never got the respect they deserved, but

look what they are achieving at Madrid and Rangers. They are among the

best.''

* PARIS St Germain keeper Bernard Lama has been voted

player-of-the-year in France.

* AMERICAN sportswear company, Nike, has agreed a sponsorship deal

with the Italian national team worth #4.18m.