LETTER IT is perhaps understandable that Harriers' former chairman Lionel Newton is not prepared indefinitely to subsidise the club to the tune of £200,000 to £300,000 per annum.

However, it is my contention that had he retained the previous manager, Graham Allner, it is very likely that that amount of subsidy would not have been necessary.

This was a manager who, during his 15-year tenure at Aggborough, secured for the club a profit of £1.78 million in transfer transactions.

The only time during this period that financial problems were encountered was after the considerable expense of building the new main stand and executive suites.

It is my opinion that Mr Newton made the mistake of over-estimating attendance figures when establishing his budget.

He budgeted for average league gates of 3,500 when it was clear that Harriers' only possibility of reaching this figure was if they were top of the league for most of the season.

D OLIVER

Chester Road South

Kidderminster