Rangers will be attached to the signing of Burnley striker Kyle Lafferty today - and Alan Gow holds the key to the agreement nearing completion.

A fee of £ 3.25million has been concluded, which includes £ 250000 to pay once Lafferty has established itself at Ibrox.

Burnley also collect 10% of profits if Rangers sell Lafferty.

B Scotland before Gow is expected to continue talks with Burnley a move to Turf Moor, after being offered the clarets as an additional part of the transaction.

The former Falkirk player made two appearances for Rangers last season in cup games against East Fife and East Stirling.

Gow and Burnley were unable to reach agreement so far, and the Coca-Cola Championship club are known to be keen to reduce their payroll, which exceeds the turnover.

Gow, 25, said: "I'm always thinking about things."

Lafferty is hoping that the movement can be pushed through, and told the Daily Record: "The operation is not completely finished, but I hope that this is a matter of time before the situation is sorted Alan. "

The 20-year Northern Ireland international has already passed a medical and has agreed a contract with the Rangers.

Lafferty become the third Rangers striker signing of the summer, after Kenny Miller joined from Derby and Andrius Velicka agreed to move a Norwegian club Viking.

Former head of Northern Ireland Lawrie Sanchez is the filing Lafferty to be a success in Scotland.

"It will be a good sign for Rangers," Sanchez told The Sun.

"Gers are not obtain the finished product yet, but it is one for the future and it is good it will be led by Ally McCoist."

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Celtic striker Scott McDonald is considering cutting short his summer vacation to ensure it hits the ground running next season.

Australia has signed a new five-year contract with the Clydesdale Bank Premier League champions back yesterday after a three-week spell on the other side of the globe to play in his country's World Cup.

And it May demonstrate its commitment to the Parkhead club by foregoing an additional break given to players involved in international duty.

McDonald, who has scored 31 goals for Celtic following his £ 700000 move from Motherwell last summer, said: "To return to the field after three weeks, I am chewing a new piece, but I need a little rest.

"I've just finished with international obligation, so I'll get a couple of weeks and refresh the mind and body and return as hungry as ever.

"I think everyone is back on July 4, but everyone who has been international law is authorized a further pause.

"I'm weighing it at the moment and see what I feel after the next two weeks and see how I feel refreshed.

"If I feel good enough, I'll be back the same time as everyone, because I do not really miss anything.

"I know I've done the same thing everyone. That is what is best for me and best for me is to return in early pre-season.

"I think if you have a very good pre-season, it could make the difference for the rest of the season."

McDonald presented in two World Cup against Iraq after helping his club Rangers pip the SPL title.

"It was a hell of a busy schedule, but it is finished now," about 24 years.

"I like to play for my country, but it was the longest season of my career.

"I played 50-odd games and it was a very large number on the body. It's just right now for a couple of weeks off.

"You can no longer strong week, week by reading. I learned a lot during the season.

"There have been times when I felt tired in training, but there are ways to ensure that never happens again."

McDonald is the only man to sign on Celtic so far this summer, while the Rangers are expected to complete the purchase of their third attacker in a week with Kyle Lafferty following Kenny Miller and Andrius Velicka.

Celtic had made an offer for Lafferty, but McDonald is unfazed by the reinforcements coming to Ibrox.

"I'm not really concerned with what happens on the other side of the road," he said.

"They are all very good players, two of them are proven in the SPL, Kenny and Velicka, so they are underway to improve Rangers team.

"But we are quite convinced the team that we have here at the moment is quite good and we hope to do if four (titles) in a row."

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The Rangers are on the verge of signing Kyle Lafferty from Burnley in a deal worth more than £ 3million after agreeing with the Championship club.

The 20-year attacker Northern Ireland has also been interesting Celtic, Rangers, however, are on the verge of making their third attacker Lafferty signing of the summer, after bids by Kenny Miller and Andrius Velicka.

Whether they are willing to pay an initial £ 3million, then a further £ 250000 based on appearances.

Alan Gow, 25, will also travel to Burnley in connection with the operation.

The former Falkirk not before having an impact at Rangers after joining last summer, and discuss personal terms with Burnley.

Burnley manager Owen Coyle told the club's official website: "We received a very good offer Rangers - a deal worth nearly £ 4million if we include Alan (Gow), which was offered to us in exchange within the framework package.

"Ultimately, the fans point of view, Kyle wanted to leave the club after saying he felt it was time to move forward."

The signing of Lafferty, who should have a doctor today, will take Rangers been above expenditure of £ 6million mark.

The youngest is 6ft 4in tall and has scored five goals in 40 matches last season Burnley.

His imminent arrival inevitably casts doubt on the future of strikers who helped the Rangers clinch a cup double procedure.

Kris Boyd, Daniel Cousin, Jean-Claude Darcheville and Nacho Novo were alternately in manager Walter Smith, the team last season.

They all reached double figures in the goalscoring table, but the Rangers do not want to have a team overloaded with strikers for the new season.

Miller joined from Derby for a £ 2million fee, while Velicka, formerly of Hearts, has agreed to move from Norwegian club Viking next month.

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Celtic striker Scott McDonald has signed a new five-year contract with the Scottish champions.

Australia has finished the Premier League top scorer during his first season with Celtic, who joined from Motherwell in a £ 700000 deal last summer.

His 25 league goals helped Gordon Strachan's side clinch the SPL title and reach the last 16 of the Champions League.

Celtic were keen to reward McDonald for his contribution and 24 years, wanted to stay with the club.

Chief Executive Peter Lawwell said: "This is great news for Celtic. It is well known that Scott likes to play for Celtic and it has a great affection for the club. He is also someone who has performed brilliantly for Celtic last season.

"Our priority is to keep our best and most committed players and the board is pleased to support Gordon in his plans for the future by providing Scott on this long-term agreement.

"We will continue to do everything in our power to ensure that Celtic remains on top of Scottish football."

McDonald's goals in its first campaign at Parkhead is vitally important that Celtic past Rangers surged in the last quarter of the season to complete a hat-trick of league title triumphs.

It has exceeded most expectations of its objectives of return, and the new contract will reflect its status as a key man in Strachan.

The Australian admitted last week its second year as a Celtic player will present another type of challenge.

McDonald said: "Probably coming early in the second season, I'll have even more of a point to prove that this was not just a one-off season I had.

"We must go there and do it again and if I can do it, it might make me. Hopefully, this is the case and there are many more good times ahead. "

McDonald has admirers in England, despite not making the grade in Southampton, but his long-term future is at Celtic.

He totaled 31 goals in all competitions last season and hopes to make a similar contribution to the next campaign.

"This is probably be doubly difficult," he said last week, but it's something I'll look to the future and we hope we can go there and win another championship and a little more trophies next season. "

The announcement of McDonald's deal at a time when Celtic are set to lose to the Rangers in the race to sign Burnley striker Kyle Lafferty.

Both Old Firm clubs have been keen on the 20-year Northern Ireland striker who should clinch a move to Ibrox.

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Scotland clubs will receive an additional place in the UEFA Cup in 2009/10, the Scottish Premier League revealed.

Scotland will have at least four teams in European competition next season, will join Hibernian and Celtic, Rangers, Motherwell and Queen of the South if they qualify through the Intertoto Cup.

It will be guaranteed a five the next season that the Intertoto Cup will be replaced by another qualifying round in the UEFA Cup.

The team that finishes fourth in the Clydesdale Bank Premier League are likely to take this additional space, but their participation could be at the expense of some of their summer holidays.

SPL secretary Iain Blair said: "The UEFA Cup begins in June and participation is mandatory, while the Intertoto had been voluntary.

"If a team does not want to start their season in June or early July, they have more options."

Scotland will retain its two slots Champions League and Blair revealed that the Scottish Cup winners continue to enter the UEFA Cup in the round before the stadium.

The SPL of the third placed team will begin their campaign a higher level in the third qualifying round, while the fourth placed team will begin in early July in the second round of qualification.

The Intertoto Cup has not proved popular in Scotland with only Partick Thistle and Hibs on two occasions, entering since its inception in 1995.

Hibs would be the first Scottish team to succeed in the tournament if they are victorious in two rounds of the summer, the first against Swedish side Elfsborg or HB Torshavn of the Faroe Islands.

Meanwhile, the SPL are not yet hear from UEFA on their demand that the Scottish Cup-runners are not eligible in the future.

Queen of the South are the third First Division side in three years to account for Scotland in the UEFA Cup after Dunfermline and Gretna cup final losers.

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Rangers have received the green light to Viking Stavanger sign striker Andrius Velicka.

Norwegian club Viking have reluctantly agreed to let the former leader Hearts leave for a fee should be around £ 1 million, and the operation is to go through next month.

Velicka, 29, has already confirmed its appetite for the move to Ibrox personal level and is not expected to present a problem.

Chief Rangers Martin Bain is to conduct negotiations with Velicka, whose only concern in May where he is in manager Walter Smith's plans for next season, with both strikers already at the club.

Viking sports director Egil Ostenstad said: "I had a very good dialogue with Martin Bain. Andrius has been given permission to discuss a contract with the Rangers in the coming days ".

Former Rangers striker Ostenstad added: "At this stage in his career, he would not have been good for us to block the passage to one of the biggest clubs in Europe. He will win a lot more than it earns a Viking. "

Rangers Kenny Miller made their first attack of the summer signing yesterday and Scotland international, who joined from Derby for £ 2million, is determined to win supporters who opposed the move.

Miller, who has played for Old Firm rivals Celtic from its 15-month stay with the Rangers, which ended in 2001, a signature was not popular among many fans.

But 28 years, is determined to prove his value during his second spell at the club.

He said in the Daily Record: "Playing for Celtic has not helped in terms of my popularity with the Rangers fans but I have heard many things said and most of the time, it is one thing - a large number of Rangers fans do not want me because they do not think I'm fine.

"I saw my signature described as a step backwards and, most importantly, the manager does not believe it."

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Former Celtic striker Kenny Miller says his decision to join the Rangers is a "no-brainer" despite the controversy over the transfer of £ 2million.

The 28 years, today signed a three-year contract at Ibrox less than a year after his departure from Parkhead Derby.

Miller transfer, worth £ 2million from Derby, has proved unpopular with many supporters of Rangers, who have expressed their opposition to last month `s Scottish Cup final.

But the Scotland striker was desperate to be reunited with former international management team Walter Smith and Ally McCoist.

He said Rangers website: "I` m delighted - the smile has not yet move my face. I `m on the moon, it` s taken a little longer than I expected, but I `m absolutely delighted. "

Derby chairman Adam Pearson has revealed Miller was not interested in discussing offers from other clubs Rangers, once declared their interest.

Miller said: "There has never been questioned. When I spoke to the manager about this a lot of things go through your mind, but the chance to come to a club like this and work with the director and coaches who are here was a no-brainer for me .

"When a club like Rangers just call it` s will always be difficult to beat back anyway, I worked with the director and deputy director for Scotland, added to really for me.

"I'm on very well with Walter and Ally both on and off the field and I had the impression that they have my best for the national team. Hopefully that will continue next season. "

Miller believes it is back to Ibrox a much improved player. The forward scored 11 goals, five of them in a match against St Mirren, for a little over a season in the Rangers first team before joining Wolves in 2001.

"I am 28 years old now, I feel much more experienced and much more confidence coming into a club like this," he said.

"You always want to progress and get better throughout your career and when you play in the Champions League and international, you could gain some experience.

"I think I am much better player than when I left."

Miller hopes to settle easily given the number of teammates at the club.

"It's not as if I go to a new club blind," he said. "I know that many of these children! Here - I know how they play and they know how I play. "

One of these other actors east Scotland striker Kris Boyd, top scorer at Ibrox with 25 goals last season despite not maintain a regular starting.

And Miller is keen to forge a partnership that can benefit from clubs and countries.

"The manager has got to choose two of us in the first team, but I played with Boydy before and it has worked well for the national team," said Miller.

"Hopefully, if we play, I will be able to do the operation for him and he can score all the goals!"

The former Hibernian player return to Rangers was generally appreciated as it has some of the best moments of his career under Smith.

Most of his 11 international goals came during Smith's spell in charge of the national team, when Miller excelled as a single striker.

Miller also scored 11 goals for Celtic, including one in a former victory, but difficult to win the Hoops fans.

Despite hitting three goals in August last year, it was sold to Derby for around £ 2.25million after not having to maintain a starting point at the beginning of its second season.

He scored four goals in 30 matches football Derby and was made available for transfer following their relegation.

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Gudjon Thordarson has confirmed its interest in the job after Hearts appears as a candidate to become the club's new manager.

Iceland and former Stoke boss also claims "a fact" that Scotland assistant manager Terry Butcher Tynecastle become his number two.

Thordarson, currently in charge of the Icelandic league side IA Akranes, said in the Scottish Sun: "Things are really rolling when the board Hearts realized that I can bring people like Terry.

"When I said Butcher wanted to be my assistant they seemed impressed and it is a fact, it will join me."

Thordarson the son of Toddy Gudjonsson, which is IA Akranes CEO, insisted yesterday Hearts has not made a formal approach for his father.

However Thordarson, 52, claims he was contacted through its agent, and it would be ready to take the job if the conditions are right.

"If people are ambitious in their proposals that I am ready to consider them," he said. "But I'm not losing sleep over this."

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Rangers midfielder Dean Furman has rejected claims Maccabi Tel-Aviv that he could soon join the club of Israel.

Furman, 19, was identified as a target for Maccabi by the club, the Director-General Avi Nimni who requested a free transfer, which was a possibility.

However Furman The Herald said: "I've had people phone and SMS stories about me saying that I am leaving Rangers but it is all news to me."

Furman will spend time in Israel on vacation Nimni but denied the suggestion he would meet with representatives of Maccabi to discuss a move.

"There is nothing in it," said Furman. "I have certainly not plans to meet anyone from the club when I head."

Furman, who was born in South Africa, has another year of his contract and Rangers made his first team debut against Dundee United last month.

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Club Icelandic IA Akranes insist Hearts have not made an approach for manager Gudjon Thordarson.

Thordarson was identified by Hearts owner Vladimir Romanov as the man to take the reins Tynecastle for next season.

Speculation earlier this year Thordarson linked with a move to Hearts, Akranes, however, been surprised to see the manager again linked to the Jambos.

Toddy Gudjonsson, IA Akranes CEO who is also the son of Thordarson said: "of course, we heard about this in the winter.

"However, we have not heard anything about this since and it has not been an approach to everyone. This is the first I've heard again this morning. "

Some newspaper articles have also argued Scotland assistant manager Terry Butcher could be invited to help Thordarson Hearts.

However, it is believed that any such initiative is far from being realized.

Thordarson, 52, has experience working in British football, which has already Romanov specified as a desirable quality for the new manager of Hearts.

He describes in charge of Stoke, Barnsley and Notts County, who left in 2006.

Thordarson was a passage in charge of the Iceland national team from 1997 to 1999.

It is also the father of Joey Gudjonsson, midfielder Burnley, who had already described in England with Aston Villa and Leicester and Bjarni Gudjonsson, who played for Stoke, Coventry and Plymouth.

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Scotland defender Andrew Webster has finally moved to Rangers on a permanent basis, according to Wigan Athletic.

The 26 years was lent to Ibrox since January 2007, just five months after joining the Premier League club.

Webster has made transfers of football when he was the first to use the FIFA Article 17. Who have provided a mechanism for him to terminate his contract with the heart in the third year of a four-year deal, provided he joined a club in a foreign federation and 15 days' notice has been given .

The case was eventually taken to the Court of Arbitration for Sport in Switzerland in October 2007.

Webster has made four appearances in the Premier League for Wigan before moving on to Rangers on loan.

A succession of injuries ended his progress and he underwent a hernia operation three weeks ago.

Webster signed a contract that will take him to Ibrox until the summer of 2011.

Injuries have limited to one first team game for Rangers but his move from Wigan has become a formality when the Court of Arbitration for Sport ruled on his case on January 30.

The Swiss-based tribunal has set a £ 150000 allowance Hearts, allowing Wigan to pay for the transfer and then seek a permanent face the Rangers.

• Meanwhile, Andrius Velicka admits he would welcome a move to Rangers - just over three months after quitting Hearts for Viking Stavanger.

The Lithuanian striker has been linked to a return to the SPL, reports claiming Walter Smith is ready to pay around £ 1 million for his services.

Viking had not yet received an official club, but Ibrox Velicka said he relish the opportunity to play for Rangers.

"If it can happen, it will be incredible," said the Velicka Edinburgh Evening News.

"To play Rangers would be just unbelievable.

"They are a big club in Europe and I think they are the best club in Scotland.

"I would be proud to have the chance to play for Rangers.

"I do not want to talk too much on this because I do not know anything."

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Switzerland captain Alexander Frei claims Celtic have raised their interest in signing him.

The 28 years was excluded from Euro 2008 after suffering a knee injury during his side's opening defeat by the Czech Republic.

But Borussia Dortmund before adjustment will again in six weeks and he said Celtic manager Gordon Strachan to move so he is interested.

"Apparently Celtic were in my place in 2004 and 2006," said Frei. "Now they want me again in 2008.

"However, nobody has ever made an offer on the table. If they want me they can call me. Otherwise, I do not want to talk about it. "

Meanwhile, outside the favour Celtic defender Bobo Balde has been linked with a move to Birmingham.

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The Rangers are closing in a permanent move for Fulham midfielder Steven Davis, according to his agent.

The Northern Ireland international should be sold by Fulham after his impressive loan spell at Ibrox in the second half of last season.

Rangers could face opposition from clubs in the Barclays Premier League but Davis has spoken of his desire to continue playing for the heroes of his childhood.

The 23-year agent, Rob Segal, told BBC Sport: "I think that clubs take the floor this week and there is a desire to make the trip.

"Fulham are ready to listen to offers because they include Steven needs to play regular football at his age."

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AC Milan defender Dario Simic insists on the possibility of playing in an Old Firm derby would have made a rebuff to move to Galatasaray in favour of accession Celtic.

The 32-year-old Croatia international is to leave San Siro and was briefed on the side of Parkhead.

Simic told the Daily Record, he favoured a move to Glasgow on a new departure for Turkey.

He said: "Galatasaray want to join them and I want Celtic.

"If I could choose, there is no doubt I prefer to join Celtic.

"They are a great club with an amazing culture of football and there is nothing more exciting than the prospect of playing in a derby against Glasgow Rangers.

"I am talking about the situation in Milan and hoping a move can take place.

"My desire is to play outside Italy next season.

"I've been here a long time, with Inter and AC Milan and I want to try a new league."

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Derby chairman Adam Pearson Kenny Miller is expected to seal his return to Rangers next week.

The clubs have agreed a fee thought to nearly £ 2million for Scotland striker.

Pearson said the Daily Express: "Both clubs have agreed an agreement and we are reasonably satisfied with the package, it is now down to Kenny to arrange things with the Rangers.

"I am not problems because Kenny is eager to go to Rangers and the Rangers are eager to sign him.

"We had a firm offer and three serious inquiries about signing him, but Kenny said he was not interested because he wants to go to Rangers."

The former Celtic player back is unpopular with a large part of the Rangers.

But 28 years of excellent results under Rangers manager Walter Smith when the association has worked with the national team.

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Kenny Miller, a return to Rangers moved closer with the news the Derby County striker is in talks with the Ibrox club.

Derby chairman Adam Pearson has confirmed the two clubs had initial dialogue on a possible transfer.

"We have had discussions with Rangers early and talks are underway," he told BBC Scotland. "But there was no asking price, either to impose or fulfilled."

However, PA Sport includes the transfer is farther down the road as the Midlands club admit publicly.

Derby will not stand in the way of Scotland striker, who is trying to thrash terms with the club Govan.

County expected to former Rangers striker, who also played for Celtic after moving to Ibrox wolves, to carry out a controversial return to Glasgow before the end of the week.

The prospect of Miller's possible return has split the Ibrox support.

The Scotland striker has played for Rangers under Dick Advocaat in season 2000-01.

But he failed to identify a team of first place and, after a spell at Wolves, he signed for Celtic in 2006, where he again lasted only one season before moving to Derby.

In the last week of the season, as the rumor on Miller back to Ibrox picked up pace, the Rangers fans expressed their discontent about Miller in the song, more loudly during the final of the Scottish Cup win over Queen's South at Hampden.

David Edgar, spokesman for Rangers supporters trust, told PA Sport recently Miller would be a "deeply unpopular signature but insisted on the ability of the player and not his time Celtic was the sticking point between the majority of the Ibrox supporters.

He said: "Rangers fans in general never tell any Rangers manager to sign and certainly not Walter Smith.

"But the level of discontent shown by the supporters against a player who has not yet signed for us is unprecedented.

"I have not heard anything like before.

"We were up 2-0 in a final of the Scottish Cup and Rangers supporters sang against Miller - who is an indication of how strongly fans feel about this.

"He is a player extremely unpopular and it is clear that the fans do not want him and I would say the vast majority rather than a minority who feel this way.

"It has nothing to do with him being a former Celtic player, they do not like because it is not good enough."

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Gretna have resigned from the Scottish Football League, the League confirmed today.

SFL A spokesman said: "I received this morning to reveal the Gretna FC administrator of the resignation of Scottish League football with immediate effect.

"I accepted this resignation on behalf of the Scottish Football League and accordingly, we now have a vacancy in the third division and are looking for candidates".

Gretna the resignation of the promise of a busy summer for the SFL and potential candidates for the vacancy in the IRN Bru-Third Division.

The SFL have set a deadline of Thursday, June 12 prospective new clubs to apply for admission.

The Management Committee SFL then visit each applicant club by Friday, June 27.

Applicant clubs will then be invited, following the assessment, to submit their plans and activities of football at all 29 members of the SFL at an extraordinary general meeting to be held at Hampden Park on Thursday, July 3.

The 29 SFL clubs then vote on the day to decide which club has been invited to join the SFL as a third division club after the 2008-09 season.

East of Scotland side Spartans are early favorites to become the latest members of the SFL.

The Director General Derick Rodier said earlier in the week that the Edinburgh is expected to Gretna deceased to be formalized.

He said: "We are at the beginning of preparations in case an application process. It is tentative, but we expect different things.

"We are moving to our new Ainslie Park ground in summer and the field will be ready by the end of August.

"The soil is SFL-standard, it has a 500-seat stand and a capacity between 2500 and 3000.

"We have the third generation Astroturf pitches for training and which will also be used by the Spartans Academy.

"Our long-term goal is always to take the SPL, but we're not counting all those chickens.

"I'm not sure we will be favourites to get in, I do not know which other clubs are interested.

"But what we have to do is make sure we are ready to apply".

East of Scotland League rivals Annan are also interested in buying Gretna, but projectors are to be built in their Galabank ground.

Annan has embarked on an upgrade from their soil after Peterhead and Elgin beat them in both places offered extra SFL in 2000.

Secretary of the club Alan Irving said: "We have a new 500-seat stand and concrete terraces to the four corners of the earth.

"The only stumbling block could be the flood.

"We have a building permit for them and we were in the throes of trying to obtain financing before it blew up. Who was scheduled to occur this year. "

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Barry Ferguson has revealed he never lose his anger at the Scottish Premier League's decision to play Rangers four days before the final of the UEFA Cup.

The SPL has refused a request from Rangers to postpone the visit of Dundee United - their third league in seven days.

Opponents Zenit Saint Petersburg has three Russian postponed league before the final and won 2-0 at City of Manchester Stadium last month.

Ferguson claimed seven players who started for Rangers carried niggling injuries in the biggest game of their lives.

The skipper said Ibrox in the Scottish Sun: "I was angry yesterday and today, it is all that remain bitter disappointment that Rangers biggest game of 36 years was played with this kind of preparation .

"I was bitterly disappointed by the SPL and I always will be. They keep saying they want their teams to do well in Europe, but the actions did not back up the words.

"There were players in our dressing room abroad - guys like Carlos Cuellar and Jean-Claude Darcheville - which were all surprised. They were staggered our own league treat us like that."

The SPL does extend the season four days to host the fixture pile caused by the Rangers to three final term.

But the Ibrox club played four games in eight days as they lost the title on the last day.

However, SPL chairman Lex Gold insists clubs should take some responsibility for having refused to start the season earlier.

"The main way we would get space is starting the season earlier but our big clubs are not like that," he said.

"It was discussed last year but the big clubs are not fancy, because it cramped what they could do in the summer. That is why the new season starting in August. "

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Gretna deceased is a "formality" after their Raydale Park ground has been offered for sale, according to director David Elliot.

Elliot opened the sale of the stadium and land to non-buyers football after a rescue decreased as a result of the demotion of the club-IRN Bru Third Division on Thursday.

Elliot, Wilson Field, is expected that the Scottish Football League to expel the club after he could offer no guarantee that they will finish their season next accessories.

He told BBC Sport: "They are still in the Third Division of the SFL but that will change in a few days, as soon as the formalities are completed."

The club should be put into liquidation and today the final confirmation of their disappearance is not far.

"I'm not thinking formally putting it into liquidation in May due to be certain for tax reasons sells the ground in the hotel," Elliot said.

But in effect there will be no negotiation. That's it. "

Gretna on the future of convicts as soon as SFL members voted at their annual general meeting on Thursday to relegate the other two levels down after their place in the top flight.

Paul Davies, a football agent facing the consortium which made a late offer, then withdrew their business plan was based on the First Division football.

The SFL gave Gretna until the "très''début this week to sort out once, but that proved impossible.

A statement by Wilson ground this afternoon read: "In these circumstances, we expect to lose the third division and our officers were instructed to also consider offers for the land outside parts of football.''

DFS officials were still considering the implications of the statement this afternoon.

While the club still exists in name alone, a benefactor should appear on the blue in the day to maintain their league.

The club's financial problems reached its climax in February when the owner Brooks Mileson has withdrawn its funding, amounting to Elliot estimates around £ 8million.

This cash has catapulted Gretna of the Third Division of the Scottish Premier League, through a Scottish Cup final, but the abrupt withdrawal after Mileson fell ill left with debts approach £ 4million.

The deficit includes substantial debts football and a £ 500000 Inland Revenue bill, which may not be repaid at a fraction enable the club to leave the hotel.

Elliot added: "The main problem is that you have someone who wants to invest a substantial amount of money to bring the ground up to the task and then acquire the administrator for him to pay creditors.

But how much income you will get the planned May doors will not be sufficient to cover these costs.

"That's why you need is a benefactor with deep pockets.''

Elliot also revealed the plan proposed by Davies had hit snags on the redevelopment of Raydale Park.

Around £ 35000 is necessary to establish the first division Davies standards, but could not SFL promise that the work would be completed by the beginning of next season.

There was also uncertainty about the extent of the debts while the football SFL CEO David Longmuir said it is intended fundamental flaws''.

Raydale Park was valued at £ 850000 in the latest club accounts, but it is an added complication sale on any land is reserved for sport and recreation by the council.

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Middlesbrough midfielder George Boateng expects both sides of the old company to approach him this summer.

The 32-year-old midfielder wanted to talk to both Rangers and Celtic in January, but was rejected by Boro manager Gareth Southgate.

The Dutch, who played under Celtic manager Gordon Strachan at Coventry, was stripped of the Captaincy in January and now expects to leave the Riverside.

He told the Scottish Sun: "Before the transfer window opened five clubs are seriously interested in me. Two clubs in Scotland and you can guess who they are.

"I wanted to talk to these clubs, but Southgate does not allow it. I am very unhappy about this.

"The situation is difficult, but my time at Middlesbrough is at an end.

"I told both Glasgow clubs will return for me this summer."

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Gretna are now relegated to IRN Bru-Third Division of the Scottish Football League annual general meeting.

The club, which went to the hotel in March, can give no guarantees that they will fulfil their fixtures next season and were demoted two other levels following their relegation from the Clydesdale Bank Premier League.

SFL CEO, David Longmuir, confirmed that Airdrie will be promoted to Division One Stranraer and the division Two.

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Harry Kewell's representative refused to comment on claims that Australia is winger to sign for Celtic.

Reports this morning claimed the Scottish champions are ready to offer the former Leeds player £ 40000 a week to join the club.

Bernie Mandic, Kewell's manager, declined to comment on the player tomorrow.

Kewell will be released by Liverpool this summer after a period of five years at Anfield fate that has been largely ruined by injury.

The 29 years has recently been linked to initiatives which teams Juventus and Portsmouth.

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eltic midfielder Paul Hartley sees no reason why manager Gordon Strachan would leave the Parkhead club.

Strachan was the first since Celtic boss Jock Stein to win three titles in a row when he finished the season with a 1-0 win over Dundee United at Tannadice last week.

The former Coventry and Southampton boss also guided the Parkhead club in the last 16 of the Champions League for the second season running, but there is speculation surrounding his appetite for another season in the old company Goldfish Bowl.

However, 31 years, Hartley is convinced Strachan will lead entering the new season.

He said: "I see no reason why it will not be here. It does not come any better than Celtic.

"There is not much bigger teams. We are probably one of the best clubs in the world.

"I am sure that the manager has his own opinion, but as far as we are concerned, it will be here next season.

"I am very positive, we want to stay because he wants more success."

Hartley Strachan admits that the record since he took over at Parkhead three seasons ago is bound to attract the attention of other clubs.

But the former Hearts player insists Celtic can improve further next season.

He said: "It is an integral part of the game.

"We know what he did and his record speaks for itself. It is second to none.

"He won the league the last two years and we had in the last 16 of the Champions League twice.

"We want to try a little farther than that.

"Next season we will be a little wiser in the Champions League because we know that the quality we are against.

"This is a great thing because when we reached the group stages, it was a new experience for many boys.

"I think we can give thanks to the last eight, there is no doubt about that.

"We were leader Barcelona and with a bit more luck we could have beaten in the final stage-16 this season."

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Georgios Samaras wants to win a permanent move to Parkhead, according to his agent.

The Greece international, who won a Scottish Premier League championship medal after a four-month loan spell at Celtic Park, hoping to leave Manchester City for a long term deal north of the border.

Celtic manager Gordon Strachan would like to take the £ 3million-rated, but the attacker to 23 years is hampered by uncertainty at City of Manchester Stadium where manager Sven-Goran Eriksson, his own future is at stake.

Samaras agent, Lee Anderson, told the Scottish Sun: "Gordon wants to keep and Georgios wants to stay.

"The player is clear on what he wants, but the problem is the confusion the City.

"The first thing I will do is to know the City Chief Executive Alistair Mackintosh what happens."

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Kenny Miller has revealed that "jump at the chance" to sign for Rangers.

The Derby striker has been linked with a summer move to Ibrox and become the first player to cross the old dividing twice, having also had a spell with Celtic.

The Scotland international said he relish the opportunity to work with Walter Smith and Ally McCoist again despite the prospect of a furious reaction from Rangers fans.

Miller told the Daily Record: "It is obvious that we have all heard the speculation and I am aware of any interest but it is not nearly as cut and dried as people do.

"I do not really talk too much at this stage, but what I say is this - I'm quite enjoyed my time working with Walter and Super Ally when they were in charge of the Scotland set-up.

"This is one of the most enjoyable periods of my career. If I had the chance to work with them again I jump to it.

"But at the moment, there is nothing to report. We will see how things work."

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