NORWEGIAN internationalist Roger Nilsen yesterday snubbed Aberdeen to

pursue a career with Sheffield United. The 24-year-old defender revealed

that the Pittodrie club were not in the same financial league as the

Premiership club.

Nilsen, put up for sale by Viking FK, said: ''I was prepared to sign

for Aberdeen when they came in for me earlier this month, but the terms

on offer were simply not good enough. I will be joining Sheffield

United.''

This is the third major setback this season for Dons manager Willie

Miller in his attempt to build a championship-winning team. He lost out

on bids for Paul Bodin (Swindon Town) and Clayton Blackmore (Manchester

United) because Aberdeen cannot match the wages on offer in England.

Miller was prepared to pay the #500,000 wanted by Viking FK for Nilsen

to solve his problem left back position. Now he must re-think his plans

to strengthen his side.

The financial restrictions put even more pressure on Aberdeen to

defeat Torino next week. They are guaranteed around #400,000 from the

sell-out tie and if they reach the quarter-finals of the European

Cup-winners' Cup will collect another #800,000.