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The Dick advocaat era began to take shape last night when the new Rangers coach's present club, PSV Eindhoven, confirmed that they had accepted the Ibrox club's offer of more than #5m for their defender, Arthur Numan, and it emerged that, barring an injury crisis, Scotland's top scorer, Marco Negri, has played his last game for the premier division champions.

The mystery over the non-appearance of Negri in recent weeks appears to have been solved - because the #3m-rated Italian has already made up his mind that he is not going to remain at Ibrox. He is unlikely to feature either against Dundee United as the Ibrox side go out for a do-or-die win that could win them the league if Celtic slip up against St Johnstone, or in the Scottish Cup final against Hearts.

Negri has, it is understood, told the company from whom he leases his house that he will not be in Glasgow after the summer. The strong inference is that he will be back playing his football in Italy, even though his contract has still a further two years to run.

In essence, Negri has shown little regard for Rangers' ambitions to win the championship - which seems to go on offer every second week - or for their bid to win the cup. The striker, who was bought from Perugia last summer, scored more than 30 goals before the turn of the year. Since he suffered an eye injury playing squash, he has been less effective and that may be connected with the way he views his future.

Meantime, PSV left back Numan now appears to have decided that his future lies at Ibrox with his present coach, Advocaat. The 29-year-old was in Glasgow last week for talks with Ibrox chairman David Murray, when it is believed terms and a four-year contract - the whole deal will cost Rangers #8m - were agreed.

Thereafter, Atletico Madrid renewed their interest and tabled a #5m offer. Rangers, in turn, topped that to secure the first of the new coach's signings to rebuild the Ibrox club into a side capable of competing with the best in Europe.

PSV chairman Harry van Raay said last night: ''We did not want to let Numan go, but at his age we appreciated that this was his one big chance to take his career further. It is also the moment for us to cash in on a player at the right time.''

Advocaat added: ''Left-backs are very difficult to find - all the top clubs are searching for one. Numan is one of the best in Europe and he will be a great signing for Rangers.

''I made a promise to PSV Eindhoven that I would not take any player away from them, but when Atletico Madrid offered such a large transfer fee and the club wanted to do business, I said to them 'you must let me bid as well'. I knew that Numan wanted to come with me and I certainly did not want to lose this player.

''Numan is not the last player I am going to buy. There will be another Dutch player and three more in total to strengthen Rangers and create the team I want.''

Feyenoord midfield players Jean-Paul van Gastel and Giovanni van Bronckhorst, who is also wanted by Newcastle United, are his likeliest targets. Both players wish to leave their club after a season of disappointment and each will cost around #5m.

Negri, meanwhile, has not waited to ascertain whether or not the new Dutch coach wants him to stay. In a way similar to Paolo Di Canio last summer on the other side of the city with Celtic, Negri has decided that he wants to pursue his career elsewhere.

It is understandable that present manager Walter Smith has decided to leave him out over the past few weeks during which even players have been angered by Negri's attitude in training. Smith has attempted to use committed players, those who know what is needed to win championships and cups in Scotland, while Negri has simply sulked on the bench or in the stand.

It is obvous that he has decided his Ibrox career is over. He wants to move on. He wants to go back home to Italy, and Rangers are already looking at a nicely-timed bid from Udinese, who recognise the player's unhappiness and are ready to pay close to #5m to take him back to Serie A.

Given the current scenario, in which Negri has decided to give up his home here, Rangers will accept an offer in that region.

qTiredness is no excuse - Page 29