THE Scottish Football Association would have to spend about (pounds) 1m to

pay-off Berti Vogts and Tommy Burns before the expiry of their contracts.

John McBeth, president of the SFA, vehemently denied he would sanction the sacking of the management team in the event of defeat against Moldova tomorrow night in Chisinau. However, public pressure may force their hand and place serious question marks over the futures of those men who endorsed the appointment of Scotland's first national coach and who have refused to budge despite dwindling status and a gradual on-field regression under Vogts.

The coach was lured from the Middle East with a (pounds) 400,000-a-year contract - plus considerable bonuses for reaching the finals of Euro 2004 and World Cup 2006 - and his agent, Andy Gross, is understood to have secured a watertight agreement that would ensure him the maximum pay-out if his contract was terminated.

With 20 months remaining, the SFA would need to write a cheque for almost (pounds) 700,000 to remove him from office and, with Burns earning in excess of (pounds) 100,000 in his role as assistant, the SFA stand to lose about (pounds) 1m in compensation before they even considered a new coaching team.

Walter Smith is the favourite to assume control among the more

pro-active members of the SFA executive committee. His attraction is enhanced by the fact that he is currently out of work and would accept considerably less than Vogts' salary which, incidentally, is about double what Craig Brown earned in his dual role as national coach and technical director.

Despite the support from McBeth and David Taylor, the chief executive, Scotland can ill-afford to miss out on qualifying for another major championship. Defeat against Moldova would virtually condemn Scotland to Group 5 failure and would increase to (pounds) 12m the amount of qualification money lost to the SFA since 1998.

At least (pounds) 3m is at stake as direct FIFA prize money for qualifying for the next finals in Germany, with potentially another (pounds) 2m generated from commercial spin-offs in the event of Vogts' side claiming a place among the finalists.