SCOTLAND is now the wealthiest place in Britain, according to a study released yesterday.

Research by market analysts Datamonitor has revealed the average wealth per person north of the Border is #40,584 - more than in England, Wales, and Northern Ireland.

The findings contrasted with a Church of Scotland report, also published yesterday, which revealed that the poor both at home and abroad are becoming poorer.

Lothian emerged as the wealthiest Scottish region, where average worth per person is #45,325 -- the third highest in Britain, after Greater London (#46,176) and Surrey (#45,920).

Tayside emerged as the second-wealthiest, followed by Grampian. Both regions feature in the UK top 10.

Residents of Strathclyde have an estimated individual worth of #38,864 and featured at 35th place in the UK survey.

The poorest in Scotland live in Highlands and Islands, with an average individual worth of #38,175, finishing in 41st place out of 56.

Analysing the findings, Datamonitor banking expert Harsha Yogasundram said last night: ''It is noticeable that in key areas of Scotland average wealth is among the highest in the whole of Britain.

''There is a dense concentration of wealth in places like Lothian and Tayside which are quite upmarket and attract people with a lot of money. While Edinburgh has many wealthy professional people, there is a lot of old Scots money in Tayside.

''In Grampian, the heavy industry surrounding Aber-deen has helped to raise the average wealth of people living there. However, there is a big split with people in some part of Scotland being relatively poor.

''For instance the Highland and Islands is 41st out of 56 counties with average wealth per head of #38,175.''

The study shows that across Britain, the average person's wealth has plummeted #6000 in the past seven years, from nearly #32,000 in 1989 to just over #25,000 last year.

England came second in the study with average wealth of #40,004, followed by Wales (#35,761) and Northern Ireland (#34, 868).

Meanwhile, the Secretary of the Church of Scotland's Board of World Mission Dr Chris Wigglesworth claimed the plight of the impoverished in the Third World had been marginalised in the General Election campaign.

''We don't want the poor in the Third World to be set off against the poor of Scotland.

''We think that the problems

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abroad tend to get a bit of a short shrift, particularly with the election campaign.

''For the main political parties, Third World issues are way down the agenda. Obviously we and everyone in the church has to try and keep the church raising these issues.

''The church has not done a great job so far. I am not slamming the politicians; as Christians, this is a big issue.''

The Kirk's Board of Mission yesterday revealed that despite almost 2000 years of Christianity and advances in technology, the poor in both Scotland and abroad are becoming poorer.

In a report, which comes before the General Assembly of the Church of Scotland in Edinburgh next month, the board claims the gap between rich and poor has disturbing religious implications, with Islam claiming the mantle of champion of the poor at the expense of Christianity, perceived in poor countries as the religion of the rich.

The board's report calls on the church in the West ''to be more courageous in confronting the short-term greed in our own society'' amid fears that eight largely Islamic nations - Turkey, Egypt, Iran, Pakistan, Malaysia, Indonesia, Bangladesh, and Nigeria, plans to set up a rival D8 group of nations to oppose the wealthy and influential G7 economic group of largely western and Christian nations.

The board's report also reveals the church's World Mission expenditure in 1996 increased 1.7% to #2.963m, although grants and donations to Christian Aid fell by 17% to #147,000.