club and country battle for their top scorer's services.

For while Hereford United pair Meshach Wade and Kentoine Jennings do not appear to have any problems getting released to join the Bermuda team for World Cup qualifying matches in October and November, Goater's manager Phil Henson is reluctant to lose his top scorer for two months.

So determined is he not to lose Goater that he is claiming there is a stipulation in FIFA's rules that calls for clubs to release players for just seven international matches a year. The five matches Goater played for Bermuda during the summer -- four World Cup qualifiers and one friendly against the United States Olympic team -- are apparently being counted towards that seven, which leaves the club with the `obligation' to release Goater for just two more matches.

"That was during my holiday and it's not as though they had to release me,'' said Goater last night.

According to Goater, who talked with his manager on Sunday, Rotherham want the Bermuda Football Association to compensate them by paying Goater's wages if they release him for more than the two matches. The BFA is banking on having the three England-based players with the team for the duration of the second round -- about two months in all.

"My gaffer doesn't want me to be gone for that period of time,'' Goater said.

"They would want to get someone on loan and don't want to pay my wages and his wages.

"I made it clear to him I want to go home for those games. He says if I do go back it would be around the 12th (October) as we have a game on the 10th.'' Goater is enjoying a good start to the season, having scored five goals in 10 matches so far. Except the Exeter match on the opening day of the season, when he scored the team's first goal in a 2-0 win before being substituted late in the second half, he has started and finished in every game. His latest goal was in the 3-1 away loss to Reading last week. The fact that he has still resisted signing a new contract has made the manager all the more determined to get him to sign. Just yesterday a new and improved offer was put on the table and if this World Cup arrangement can be worked out, Goater has said he would be interested in signing.

"He came to me with a much better offer and at the moment I'm close to signing the latest offer,'' Goater admitted. "I've got to go for security.

It's getting to October and the longer I keep holding off the more money I'm losing.'' Goater has resisted signing a new contract because he was hoping his World Cup success over the summer -- scoring four of Bermuda's seven goals -- coupled with his early-season form would attract the attention of clubs in the higher divisions.

"If I'm playing as well as I am now than clubs are going to come in and get me,'' he said confidently.

Rotherham have a first-leg home match against Everton tomorrow night in the League Cup and Goater is hoping to impress against the Premier League team who will have former England international Peter Beardsley in their line-up. "I'm very confident at the moment around the goal and I'm confident playing against the big teams,'' he said.

"I'm looking forward to Wednesday's game and after that to getting home.'' One other distraction Goater has is the business of a new work permit, which the club is taking care of.

"Immigration here has my passport because my work permit has expired and has to be renewed,'' he stated.

He is leaving all the World Cup discussions to be worked out by the BFA, preferring to concentrate instead on his game.

He has yet to inform the association of the latest development over his availability for the six World Cup matches. Rotherham, on the fringe of the early promotion race, have some important matches during Bermuda's World Cup campaign, including a clash with current leaders West Bromwich Albion on October 24, the day before Bermuda's home match with Jamaica.

SHAWN GOATER -- Leaning toward accepting latest contract offer.