Tottenham Hotspur don't have a shirt sponsor for the coming season and there is a chance they will start the season without one, however, the News of the World yesterday reported they are working on a project to acquire different sponsors for each competition they play. TV coverage for Spurs' league, cup and European games all go to different markets. If the club is to maximise shirt sponsorship income it will granularise the product offering into different packages. The same is true for Celtic. Where Spurs lead, others will follow. Eventually.