ANDY Walker travelled south yesterday to discuss personal terms with Endsleigh first division side Sheffield United after they and Celtic had agreed on a #500,000 price for the striker.

And the chances are that Tommy Burns now could pursue with greater vigour his attempt to add to his squad.

Even though Celtic and Rangers are scoring goals, both are willing to sign the type of genuine strikers who could provide the finishing touches to each side's general play.

While little has emerged about Burns, who does have a substantial amount of money available to him, and his desire to bring into Celtic Park another top-quality performer, the opposite has been true of Rangers over the past few days.

They have been linked with Mark Hateley again and many Continental players, with Bayer Leverkusen's striker Ulf Kirsten most likely the one Walter Smith prefers, but the German side are unwilling to let their striker go because they have been hit by injuries and are challenging for a place in Europe.

Smith said yesterday that a number of players had been recommended to him but that it has so far been difficult to check them all out. Foreign leagues, of course, are just coming out of winter hibernation, and even though he wanted to watch Leverkusen play last weekend, adverse weather denied him the opportunity.

``It is not a secret that I'm looking for a front player, and I'd like to sign one as soon as possible,'' Smith said.

``Also, the Bosman repercussions complicate matters and players might also be more willing to hold off until they know exactly what is happening in the transfer world.''

One consequence of the Bosman judgment does please Smith, who is happy that he will be able to play his strongest side in future European campaigns because the three non-nationals rule has been taken away.

Smith does not believe his team will become a foreign legion of sorts and says it will balance out eventually with Scottish talent, and indeed the need to continue developing it, not being frozen out entirely. Rangers currently are examining their youth development system in light of the realisation that clubs might not be fully compensated for rearing players who eventually move on, but Tommy Burns says he will continue to shape his system.

``I believe that if we get players young enough and have them long enough, then we will win their hearts,'' he said recently. It is perhaps an altruistic view, but one which might hold merit.

Walker, who signed for Celtic from Bolton in 1994 for a cut-price tribunal fee of #550,000 after Wanderers had demanded #2m, has been edged out of Celtic's first-team plans, but Howard Kendall is desperate for more firepower as his side try to haul themselves away from the bottom of the first division.

Rangers, who hope to have Richard Gough and Ally McCoist fit in time to play against Aberdeen at Pittodrie on Sunday, will play their Tennents Scottish Cup quarter-final tie against Caledonian Thistle at Tannadice. The police authorities have told the Inverness club that it would be unwise to play the tie at Telford Street, which holds only 5500.