The proof that money - or lack of it in Montauban's case - is becoming increasingly linked to success has never been more clear.

The respective league positions of Toulon - backed by Mourad Boudjellal - and Racing-Métro 92 - financed by Jacky Lorenzetti - underline what can be achieved with oodles of cash, while Montauban's sad decline into bankruptcy and the ongoing asset-stripping of Bourgoin both emphasize the plight of the less well off clubs.

Of course, money alone does not guarantee success - look at Stade Francais this season - but it sure does go a helluva long way towards building capable squads. Perhaps the best illustration of this is the pivotal fly-half position at Toulon.

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Head coach Philippe Saint-André has the luxury of being able to select World Cup winner Jonny Wilkinson when fit and available, but should back up be required he then has the outstanding quality of Argentine Felipe Contepomi to stand in as locum.

That is squad depth to be envious of. Racing may not be quite at that level just yet - they have Jonathan Wisniewski and veteran All Black Andrew Mehrtens - but Lorenzetti is currently doing his best to address that and is backing coach Pierre Berbizier with some quality signings this summer.

Stade Toulousain are, of course, spoilt for choice in the half-back area when all are fit and well, with the quartet of Byron Kelleher, Jean-Baptiste Elissalde, Frédéric Michalak and David Skrela providing the kind of quality that makes opponents wince.

But such riches do not come cheap, as backed up by a recent list of the top 10 earners in Top 14 this season, as published by Le Journal du Dimanche. According to their figures - acquired from the LNR - Wilkinson sits handsomely on top of the pile with an annual salary of €408,000 per season. Wilko's haul does not, however, include money from personal sponsorship deals (said to boost his earnings nearer the €800,000 mark), and nor does it include bonuses.

If that was the case then it is likely that second-placed Sébastien Chabal would be heading the list as his €402,000 salary is estimated to be supplemented by nearly €800,000 earned in promotional deals.

Fellow Racing signing Lionel Nallet is third (with €325,000), with club colleague Francois Steyn fifth (€306,000), while Toulon's Sonny Bill Williams is squeezed in between (with €320,000).

Toulon's Contepomi also makes the list (in seventh place with €264,000), while Stade Toulousain have two representatives (Kelleher and Michalak), Biarritz one (Imanol Harinordoquy) and Stade Francais one (Mark Gasnier).

It must all make galling reading for the Montauban players, who are now facing professional uncertainty after their club filed for bankruptcy.

The average wage for the best 30 paid players in Top 14 is now €240,000, although that is still less than half the equivalent for Ligue 1 footballers in France.

In other news in France, Montpellier president Thierry Perez has admitted that Bourgoin coaches Eric Catinot and Xavier Pemeja are on his shortlist to take up the reins at the Hérault club. Warren Britz's departure has led to widespread speculation that the Bourgoin duo could be heading the Mediterranean club, although Perez also said that former Albi boss Eric Béchu and former Stade Francais coach Fabien Galthié were under consideration too.

Top 14 Transfers 2010/11

Perez said he was hoping to make an announcement by the weekend, before adding it would definitely be finalised "no later than mid-May".

On the injury front Clermont hooker Mario Ledesma has been ruled out of the club's Top 14 quarter-final play-off against Racing-Métro 92. The Argentine sprained his left knee against Biarritz, but is hopeful of making the semi-finals should Clermont progress. Scrum-half Morgan Parra, however, came through fitness tests on Monday and is expected to play against Racing.

'Les Jaunards' are also looking towards next season, with news that All Blacks number eight Sione Lauaki, 28, is set to join. The Waikato Chiefs player - who has seven international caps - promptly celebrated with a late-night car crash in New Zealand, although he was unhurt.

Stade Toulousain have also confirmed that Bourgoin's 22-year-old flanker Sylvain Nicolas will be arriving, while Manu Ahotaeiloa, Finau Maka and Berthus Swanepoel are all departing. All three are at the end of their contracts, with Ahotaeiloa already having agreed to join SU Agen - who will be in Top 14 next season barring a miracle.

Twenty-three-year-old lock Julien Ledevedec is also on his way after agreeing to join fellow Top 14 outfit Brive on a two-year deal.

The already announced departure of Bayonne winger Benjamin Fall to Racing appears to have been hit by a late glitch, according to reports in France today.

Bayonne president Francis Salagoity is reportedly unhappy that his Racing counterpart Lorenzetti has not yet stumped up the agreed €500,000 compensation package - Fall still had a year on his contract to run.