The division of teams for the 3rd Fosters Cup
| Jim's teams | Richard's teams | |
| 1 | Angola | AC Milan |
| 2 | Arsenal | Ajax Amsterdam |
| 3 | Atalanta | Anderlecht |
| 4 | Athletic Bilbao | Argentina |
| 5 | Australia | Ascoli |
| 6 | Austria | Aston Villa |
| 7 | Auxerre | Athletico Madrid |
| 8 | AZ Alkmaar | Belgium |
| 9 | Barcelona | Benfica |
| 10 | Bayern Munich | Bolton Wanderers |
| 11 | Besiktas | Bordeaux |
| 12 | Blackburn Rovers | Cagliari |
| 13 | Boca Juniors | Cameroon |
| 14 | Brazil | Celta Vigo |
| 15 | Bulgaria | Celtic |
| 16 | Catania | Charlton Athletic |
| 17 | Chile | Chelsea |
| 18 | Classic France | Chievo |
| 19 | Classic Italy | Classic Argentina |
| 20 | Club Brugge | Classic Brazil |
| 21 | Copenhagen | Classic England |
| 22 | Costa Rica | Classic Germany |
| 23 | Croatia | Classic Holland |
| 24 | Den Haag | Columbia |
| 25 | Djurgardens IF | Czech Republic |
| 26 | Dynamo Kiev | Denmark |
| 27 | Empoli | Deportivo La Coruna |
| 28 | England | Ecuador |
| 29 | Everton | Espanyol |
| 30 | Excelsior | FC Twente |
| 31 | Fenerbahce | FC Utrecht |
| 32 | Finland | Feyenoord |
| 33 | France | Fiorentina |
| 34 | Fulham | Galatasaray |
| 35 | Getafe | Germany |
| 36 | Ghana | Gimnastic |
| 37 | Greece | Haracles Almelo |
| 38 | Groningen | Holland |
| 39 | Heerenveen | Iran |
| 40 | Hungary | Ireland |
| 41 | Inter Milan | Ivory Coast |
| 42 | Italy | Juventus |
| 43 | Japan | Le Mans |
| 44 | Latvia | Levante |
| 45 | Lazio | Lille |
| 46 | Lens | Liverpool |
| 47 | Livorno | Lorient |
| 48 | Lyon | Mexico |
| 49 | Manchester City | Nancy |
| 50 | Manchester United | Nantes |
| 51 | Marseille | Nigeria |
| 52 | Messina | Olympiakos |
| 53 | Middlesbrough | Osasuna |
| 54 | Monaco | Peru |
| 55 | NAC Breda | Poland |
| 56 | NEC Nijmegen | Porto |
| 57 | Newcastle United | Pro Evolution Soccer United |
| 58 | Nice | PSV Eindhoven |
| 59 | Norway | Racing Club Santander |
| 60 | Nothern Ireland | Real Betis |
| 61 | Palermo | Real Madrid |
| 62 | Panathinaikos | Real Sociedad |
| 63 | Paraguay | River Plate |
| 64 | Paris Saint-Germain | RKC Waalwijk |
| 65 | Parma | Roda JC |
| 66 | Portsmouth | Rosenborg |
| 67 | Portugal | Russia |
| 68 | Rangers | Sampdoria |
| 69 | Reading | Saudi Arabia |
| 70 | Real Mallorca | Scotland |
| 71 | Real Zaragoza | Sedan |
| 72 | Recreativo Huelva | Serbia and Montenegro |
| 73 | Reggina | Siena |
| 74 | Roma | Slovenia |
| 75 | Romania | South Korea |
| 76 | Sao Paulo | Spain |
| 77 | Sevilla | Sporting Lisbon |
| 78 | Sheffield United | St Etienne |
| 79 | Slovakia | Stade Rennais |
| 80 | Sochaux | Sweden |
| 81 | South Africa | Switzerland |
| 82 | Sparta Prague | Togo |
| 83 | Sparta Rotterdam | Tottenham Hotspur |
| 84 | Torino | Trinidad and Tobago |
| 85 | Toulouse | Tunisia |
| 86 | Troyes | Turkey |
| 87 | Udinese | Uruguay |
| 88 | Ukraine | Valencia |
| 89 | United States | Valenciennes |
| 90 | Vitesse | Villarreal |
| 91 | Watford | Wales |
| 92 | West Ham United | Willem II |
| 93 | Wigan Athletic | Winning Eleven United |