I feel this book should have a less biased review than those already listed. Firstly, a few things about the product that need to clarified, and that seem to have been forgotten by others (though they've possibly been genuinely misled). This is not a book to buy if you're looking for a book of Football statistics, records or even unusual but true stories. The clue is in the the title- the UNBELIEVABLE encyclopedia of football. A quick glance through its pages and entries for 'Noun Deficiency Syndrome' and 'Rodd Rugg' amongst hundreds of others should tell you that much. This is a book, written by Guardian journalist and highly respected author Pearson, of football satire and (somewhat bizarre) humour. The great thing about satire though is that when well executed, as here, it rings as true as any other observational humour, and when done in a fond way by a man who loves the beautiful game, can be hilarious and still respectful. Pearson clearly does love football. It seems that 'The Far Corner', an earlier book by Pearson charting many matches played by smaller North Eastern teams from one season in the 90s ia a far more popular book - I have read it and indeed it is a true gem of a book, and clarifies that Pearson loves the sport. However, perhaps Pearson is a victim of his own success here- those who loved The Far Corner see a new football by Pearson and are expecting a sequel, or expect the same book again, but rightly he has not just repeated himself.
The other thing it seems those who are critical of it have done wrong, is to read it cover to cover. This is not like The Far Corner or others, but is perfect for dipping in and out of. Some entries will have you rolling around with laughter, others are less successful, but too much of this oft-surreal humour page after page, and you will find it a bit hard going.
I fully admit that the sense of humour may not be to everyone's taste - nothing very offensive, but a little off-the-wall in places, and that isn't everyones cup of tea. Fair enough. You may not be a Guardian reader either, and thus not see his weekly column that pokes fun at something from the week of sport (not just football) or his 'what won't happen this weekend', to which this book clearly takes it's inspiration from, where hugely unlikely (or impossible!) scenarios are listed. But, as long as you too love football, you don't need to. All you need is to put your prejudices away and let Pearson take you through his wacky, fictional world of football.