THERE was a time when the descriptions attached to footballers were straightforward. Jackie Milburn was a great goal scorer. Wilf Mannion a wonderful dribbler. George Hardwick a tough tackler. No more, no less.

How times have changed. Yesterday, footballers were publicly described as "marketing vehicles".

The tawdry description came from Michael Stirling, from the London law firm Field Fisher Waterhouse, whose services are used by top European clubs.

Mr Stirling went on to say that the players he deals with are the subject of business plans, further describing them as assets, and revealing: "I'm just not interested in what they do on the pitch."

Marketing vehicles. Business plans. Assets. It is the language of modern football.

Mr Stirling was commenting after Chelsea, their manager Jose Mourinho, and Arsenal defender Ashley Cole were handed record fines after being found guilty in the Premier League's "tapping-up" inquiry.

They were found to have broken the rules by going behind Arsenal's back to try to arrange the player's transfer to Chelsea.

Chelsea were fined £300,000 - pocket money for a club owned by a billionaire - with the threat of having three points deducted if they break the rules again. Cole was fined £100,000 - a few weeks' wages for a marketing vehicle at the peak of his business plan.

The fines are incidental. The deduction of points is potentially far more damaging when every point is worth a fortune.

But the bottom line is that big business is squeezing the honour out of football at the highest level.