True it's a good game technically, but once you increase the difficulty, be prepared to be ridiculously furious.
When I first started on the game, I was impressed by the technical aspect of the game. Players and pitch conditions looked life-like, player controls were much more realistic and the ball behaved better compared to FIFA. Sounds and graphics are good, although you might realise that the commentators do repeat often and sometimes make silly comments that does not reflect what you were trying to do. Which brings me to the next point.
Game-play wise, at first you would find it fun and rewarding. At the lowest difficulty level, the AI is basically a walk-over. However, the incredible possession ability of the AI players will start to reveal itself here. Increase the difficulty by just one notch, and you would soon start banging tables and crying foul.
You would commit fouls ridiculously often and easily, sometime even the replays shows that it was not a foul. And the AI keeps possession like one angry mother bear protecting her cub. Do not expect to be able to rob the ball from the opponent by using pressure or sliding tackle. It will not work, and you will be committing a foul. Your players are also almost unable to intercept passes, either because they are too slow, or they just like looking at the ball slide pass them, no more than a foot from them. The AI also become incredible at dribbling the ball, controlling the ball and doing twists and turns that you would not be able to do if you were sprinting, yet you would have to sprint to keep up with them. So they must be on steroids or something.
Learn to use the manual pass as well (using right thumb-stick), because passing using the pass button is really going to let you down, big time. You might be in awe after witnessing the AI team make a superb, defense-splitting pass, but when you when attempt something similar with the pass button, you are going to be disappointed. Either the passes turn out too weak, too hard, to the wrong person, not in the direction you were pointing to, or it would just end up at the feet of your opponent. Some where in the course of playing the game, you might also start wondering if there are scripts in the game written to direct the ball to your opponents feet, like steel being attracted by a magnet, because that's how the ball always behave.
Actually game-play aside, Master League mode lives up to it's name. You could start with a default team, or create one from scratch, drafting good players from all over, creating your own jersey and emblem. Only thing is, the more good players you have, the more you would need to pay annually. You pay with points that you get from winning matches. Transfer season is a fun period, where you can train your current players and scout for potential talents to replacing aging players.
The game does not have as many officially licensed team in the game, and hence they do not have the real names of teams and stadiums for many popular teams. However, in the powerful edit mode, you can easily change the names and customize many aspects of the game. Oh, and did I mention you could play on Xbox Live too? Less AI to deal with at least.
So all in all, if you are looking for a serious challenge, or if you are just a fan of Winning Eleven, then go ahead, get this game, you would find something that you would like. However, if you are just looking for something fun, something to do in your free-time for relaxation, do not get this. Especially if you have high-blood pressure. You've been warned.