Soccer/Champions League Draw:Liverpool, Rangers and Celtic were among those cursing yesterday after potentially dangerous draws in the third and final Champions League qualifying round but Arsenal's path to the competition's lucrative group stage appears relatively straightforward after they were paired with Sparta Prague, a team they have never failed to beat in four attempts.

Liverpool will take on French side Toulouse, who finished third in Ligue 1 last season, while Rangers, provided they can overcome FK Zeta in the second leg of their second-round tie, following their 2-0 win at Ibrox this week, face either Crvena Zvezda (formerly known as Red Star Belgrade) or the Estonian champions, Levadia.

Celtic have been given the most difficult assignment, with Gordon Strachan's side pitted against Spartak Moscow, the Russian league leaders, who also play on an plastic surface.

Arsenal have most cause to be optimistic. The Gunners, who will be away in the first leg on August 14th or 15th, triumphed in 2000 in both group games and repeated the feat two seasons ago as Thierry Henry memorably scored in the Czech capital to break Ian Wright's Arsenal goalscoring record.

Progress through the group stage on that occasion culminated in Wenger's side reaching the Champions League final although with Henry now departed to Barcelona, Arsenal fans might have lower ambitions for the new campaign.

Nonetheless, Sparta, despite securing their eighth domestic title since the break-up of the old Czechoslovakia, ought to be overcome.

"The Champions League qualifier is the most important game of the season right now," admitted Cesc Fabregas. "Not getting into the Champions League would be a disaster for Arsenal, definitely. We have to be there because, if we aren't, the season will not be the same."

Arsenal board members with an eye on the accounts will no doubt share those sentiments, with the possibility of missing out on joining Manchester United and Chelsea in the group stage unthinkable.

Liverpool's owners will be harbouring similar thoughts after a summer of heavy investment but Toulouse, who will be their 100th different European opponents, present a demanding test at this stage. The French city might be more synonymous with rugby than football but under Elie Baup's tutelage the landscape is changing. The Toulouse coach claimed before the draw he would relish a meeting with Liverpool and his wish was duly granted.

Liverpool manager Rafael Benitez, whose side travel to the Stade Municipal for the first leg, will be aware of the French side's threat. Johan Elmander, the striker whose hat-trick on the final day of the season catapulted Toulouse from sixth to third place, was the subject of a summer bid from the French champions, Lyon, and there has been interest from Premiership clubs, including Manchester City.

But Liverpool should start as strong favourites.

Celtic, meanwhile, must get to grips with a high-flying Spartak side that have already played 18 league games this season.

"It's a tough one," admitted Strachan. "I think when all the clubs were looking at the draw and where they wanted to go, they wouldn't have been plumping for Moscow. That's for a couple of reasons, because they are a good side and they play on an astroturf pitch, which is something else to contend with."

THIRD QUALIFYING ROUND

Hafnarfjordur (Ice) or Borisov (Bel) v Lubin (Pol) or Steaua (Rom); Tampere (Fin) or Levski Sofia (Bul) v Astana (Kaz) or Rosenborg (Nor); Spartak Moscow (Rus) v Celtic(Sco); Werder Bremen (Ger) v NK Domzale (Slo) or Dinamo Zagreb (Cro); Ventspils (Lat) or Salzburg (Aus) v Pyunik (Arm) or Shakhtar (Ukr); Ajax (Neth) v Zilina (Slo) or Slavia Prague (Czech Rep); Valencia (Spa) v Debrecen (Hun) or IF Elfsborg (Swe); Genk (Bel) or Sarejevo (Bos) v Dynamo Kiev (Ukr); Fenerbahce (Tur) v Anderlecht (Bel); Rangers(Sco) or Zeta (Mon) v Red Star (Ser) or Levadia Tallin (Est); Toulouse (Fra) v Liverpool(Eng); Benfica (Por) v FC Copenhagen (Den) or Beitar (Isr); Lazio (Ita) v Dinamo Bucharest (Rom); Sparta Prague (Czech Rep) v Arsenal(Eng); FC Zurich (Swi) v Besiktas (Tur) or Sheriff (Mol); Sevilla (Spn) v AEK Athens (Gre).

First leg ties to be played August 14th/15th, second legs played August 28th/29th. Second qualifying round ties to be completed August 8th/9th.