THE Clarets finished bottom of Group A in the Isle of Man Football Festival after a disappointing defeat at the hands of second division Luton Town.

Ironically it was during an improved second half display that Burnley conceded two goals from set-pieces to ensure they face the bottom side in Group B which is likely to be the Isle of Man, unless they can beat Rochdale tonight.

Two goals for big striker Steve Howard and a late header from David Bayliss meant Robbie Blake's 41st minute penalty was little more than a consolation.

But the nature of pre-season games is that the results don't matter and Burnley manager Stan Ternent is not going to lose any sleep over yesterday afternoon's result. He arrived on the morning of the game and immediately made seven changes to the side that had beaten Wrexham on penalties two days earlier.

Only Dean West, Graham Branch, Tony Grant and Lee Briscoe were playing for the second time and the latter three had also played the full 90 minutes on Sunday. And yesterday he made five further changes to his side to get as many players involved as possible.

Luton made three changes to the team beaten by Wrexham less than 24 hours earlier.

It was the second division side that struck first when the Burnley defence was caught flat by Alan Nielson's ball and Steve Howard beat Marlon Beresford from close range.

The Clarets were struggling to get much rhythm going and it was not until the 13th minute that Tony Grant unleashed a shot in anger. Seconds later skipper Paul Cook tried an ambitious shot from the touchline but it sailed harmlessly over.

Almost immediately Tony Thorpe had a chance to double the advantage but he chipped the ball over the bar after bursting through the middle.

At last a constructive piece of play saw Cook find Grant in the box but his knockdown just evaded Briscoe who had burst forward in support.

Kevin Nicholls was dominating the midfield and his through ball gave Thorpe another great chance and the Luton fans appealed for a penalty as he tumbled under Branch's challenge but the claims were ignored and Marlon Broomes finally cleared.

The Hatters were on top and in the 24th minute Steve Robinson smashed a 30-yard shot against the crossbar, Beresford having to tip the ball over the bar as it came down.

In the 27th minute Burnley forced their first corner but it was headed wide by Broomes.

All the best moments were at the other end and Thorpe whipped a dangerous ball across goal but there was no colleague to turn it in. Then Beresford had to save a low drive from Robinson.

He had to make an even better save in the 33rd minute to stop the advancing Christophe Kinet after Grant was dispossessed. Grant tried to make amends with a long range drive that flew over the bar.

Carl Emberson in Luton's goal had not had a save to make but five minutes from half time Beresford was again in action as he saved Howard's low drive.

There looked no likelihood of a Burnley goal until Robbie Blake turned Emmerson Boyce well and tumbled under the challenge. The defender looked to have got the ball but the ref pointed to the spot and Blake duly converted.

Both managers made four changes at the break with Gareth Taylor and Ian Moore taking the striking roles and Alan Moore and Glen Little coming on down the flanks. Grant, Payton, Blake and Maylett went off and Cook moved into a more central position.

Little was immediately involved shooting over and having an appeal for a penalty appeal turned down but in the 54th minute he gave away the free kick that produced a Luton goal. Alan Kimble's free kick was met by Howard's header and the Hatters were back in front.

Taylor forced a save from Carl Emberson seconds later with a typically brave header. He made another good stop to deny Alan Moore after a great burst through the middle.

The Clarets were looking more threatening and Briscoe met Little's corner with his head and Ian Moore was close to turning the ball into the net from close range.

The wind was now blowing into the faces of the Burnley players and Briscoe used the wind well as he almost dipped a free kick under the bar. Little then dinked a lovely cross to the far post but Briscoe missed the header and Taylor bundled the ball wide.

With 19 minutes remaining Steve Davis replaced Briscoe with West moving into midfield. McGregor switched to right back and produced a great cross that Taylor headed wide via a deflection.

Little had another good shout for a penalty waved away in the 75th minute when he looked to be felled by Kimble. At least Burnley had started to put together some decent moves but the Hatters defence was standing firm.

Ian Moore had a cross shot just wide after a lovely bit of approach play involving Little and West in the 86th minute but there was to be no second equaliser. In fact it took a great save by Beresford to deny Luton sub Matthew Spring a third goal. But it did come from the subsequent corner, Spring's corner being met by David Bayliss at the far post.

That still left the Hatters a goal short of winning the group and so Wrexham will take on Darlington in the final on Saturday afternoon.

BURNLEY 1 (Blake pen 41)

LUTON TOWN 3 (Howard 5, 54, Bayliss 89)