Arsenal boss Arsene Wenger is full of praise for Wigan Athletic counterpart Roberto Martinez.
Wenger admires Martinez but he does not know who deserves to be crowned as Manager of the Year.
"It is difficult for me to say that," he told Arsenal Player. "What is for sure is that the merit of a manager is very difficult to measure.
"Normally the best manager is the guy who takes the maximum potential out of the team and nobody ever managed to measure that.
"To compare the managers you should give every manager £100 million at the start of the season to build his team and see where you finish at the end of it. Then you would have a fair assessment of how good everybody is. Usually they just give it to the guy who wins the championship."