SANDY Clark was last night taking legal advice over compensation,

after he had been sacked as manager by the new Hearts' board following

their first meeting at Tynecastle yesterday.

New owners Chris Robinson and Leslie Deans took over from outgoing

chairman Wallace Mercer last Friday in a #2.1m package spread over the

next seven years.

And their first task was to dismiss the former West Ham, Airdrie and

Rangers striker, together with his assistant manager Hugh McCann,

formerly manager of Alloa.

''I'm very disappointed and I have consulted my lawyers,'' commented

Clark, who last night was attending Hearts midfield player John Millar's

wedding.

In a brief statement Robinson thanked Clark for his services, both as

a player and manager, and suggested that they might be in a position to

name a successor soon.

Last night it emerged that the Falkirk manager Jim Jefferies was

leading candidate to return to the club he served as a player before

moving into management, first with Berwick Rangers and then Falkirk.

Clark had a torrid first season as a premier division manager after

being appointed in May last year to succeed Joe Jordan after the

Edinburgh team had finished the final few weeks of the 1992/93 season

with a string of defeats.

And, after slipping dangerously close to the relegation area through

the mid-winter spell, the young manager led a recovery which eventually

earned a mid-table position.

Ironically, in the last few weeks of his employment with Hearts his

former employer Mercer had heaped praise on him after his first season.

''Sandy reduced the wage bill at Tynecastle by #6000 a week and

through his transfer dealings we have reduced our borrowings by #1m,''

said Mercer.

Hearts lost only three of their final 24 games of last season and,

despite having a difficult time in that middle segment of the league

programme, have registered record season ticket sales this summer and

can reflect on an increased average attendance for the season.

Last night club captain Craig Levein, a team mate of Clark's during

Alex MacDonald's reign in charge during the eighties, praised the

departing manager's performance and sent personal thanks for his

efforts.

He said: ''I would like to thank Sandy for everything he's done for me

over the years.

''I have always had a lot of respect for him and hope he finds

something in the game soon.

''But, inevitably, when a new board takes over they have their own

ideas and will be looking to make a fresh start.''

As well as Jefferies, Robinson and Deans will also be considering

former Motherwell manager Tommy McLean, who is currently on holiday

after resigning from Fir Park last Friday.

Meanwhile, Celtic chief executive Fergus McCann denied claims that the

Glasgow club have made Kenny Dalglish an offer to become manager.

Reports from the United States suggest Blackburn manager Dalglish is

thinking over a deal worth #250,000 a year and includes a place on the

Parkhead board.

McCann said: ''There is no truth in that whatsoever. I have made no

offer to any manager.

''Nothing has been done at this point, although several people are

coming into my mind from various directions.

''It will take some time, although I hope a new man can be found in a

matter of weeks rather than months.''

Kilmarnock manager Tommy Burns -- like Dalglish a former Celtic player

-- has also been linked with the Parkhead job, following the departure

of Lou Macari last week.

* MILLWALL chairman Reg Burr will today attempt to convince a

three-man Football Association commission that his first division club

should not be punished for last month's New Den crowd disgrace.

The FA have the power to close down the new #20 million all-seater

stadium -- it would be the sixth time Millwall have suffered such a fate

-- if they find the club guilty of failing to control supporters during

the play-off semi-final against Derby County.

Derby duo Martin Taylor and Paul Williams were attacked as they fled

to the dressing rooms after the second of two pitch invasions during a

game Millwall lost 3-1.

Burr will argue Millwall took all reasonable precautions to control

the crowd, with 270 police officers and 300 stewards on duty.

''Everybody assumes we are going to be found guilty, but there is no

way that is a foregone conclusion,'' he said.

Close-circuit TV cameras captured the Millwall mayhem and police

chiefs and the match officials will be on hand to give evidence.