A TRIP to Turf Moor is almost like a homecoming for Ian Cox ... almost.

The popular defender returns for the first time today since ending his association with the Clarets last summer as part of a financially-forced playing shake-up.

The three-year stop-over remains the only northern outpost in a career that has included stops at Carshalton, Crystal Palace, Bournemouth and now Gillingham.

And the Croydon-born stopper admits to still holding a torch for Burnley - albeit one that burns a little less brightly for 90 minutes this afternoon!

Cox, 32, recalled: "I wasn't offered a new deal - that was the bottom end of it. I was released by Burnley in the summer and it was a case of finding somewhere else.

"I think you are always going to be a little bit disappointed. At the time I was wondering whether I was going to be made a new offer, but the way the results went at the end of last season you sort of read between the lines what might happen.

"A lot of players were out of contract and there wasn't much money about, so I suppose departures were inevitable.

"There was a bit of disappointment because I felt I had settled up north after so long in the south and I quite got used to the more relaxing way of life.

"But it was just one of those things. We are in a climate where times are very, very hard for players."

Cox was in good company as he packed his bags for the last time. Close friend Steve Davis, along with Gordon Armstrong, Paul Cook, Andy Payton and Lee Briscoe - all team mates who had transformed the fortunes of the Clarets from a Second Division drifters to First Division fighters - joined him through the exit door.

But Cox, who cost Burnley £500,000 from Bournemouth in February 2000, admits the highs of an instant promotion, playing alongside a living legend in Ian Wright and narrowly missing out on his dream of playing in the Premiership, far outweigh the lows of a final season at Turf Moor that fizzled out like a damp squib.

"My time at Burnley was very, very good," he beamed. "I had three-and-a-half thoroughly enjoyable years there and it was just a superb time.

"During my first season, we won promotion and then for the next two seasons we just missed out on the play-offs.

"We had such a good side and the likes of Ian Wright lit up the whole place. The nearest we came was finishing seventh, missing out on sixth spot by just one goal, but last season wasn't the best for myself or Burnley.

"For me it was very stop-start and I always seemed to have either an injury or a suspension.

"But collectively it was also disappointing because with the potential we had in the squad we should have been up there challenging.

"Overall though, I look back on it as a great time. I definitely learned a lot and mentally I became much stronger.

"I would also like to think that under Stan Ternent I progressed as a player."

As one door closes, so another one opens - and Cox quickly learned of the chance to return to his southern roots under Andy Hessenthaler.

The Gills player/manager had long been an admirer as his side locked horns with the Clarets after mirroring the Turf Moor outfit's ride up the Nationwide League.

"It was very flattering to hear Andy say I had always played well against Gillingham," said Cox, now settled again in Kent.

"You can't predict where you are going to end up, but as soon as I heard they were interested I had to go for it.

"I couldn't afford to turn it down, both on a professional level and on a personal front, moving back down south.

"As soon as I knew Andy was interested, I wanted to hurry up and get it sorted out.

"They were heading in the right direction and I'd played against them over the past few seasons and noticed how much the ground had developed. It was a real attraction."

Now Cox is back, a week after suffering the first red card of his professional career at Derby and carrying a niggling ankle injury that may even rule him out of today's FA Cup fourth round tie.

Revenge is not even on the agenda as both clubs look to forget their money troubles for an afternoon and set up what could be a lucrative, life-saving fifth round pay-day.

In many ways, it's almost as if Cox has jumped out of the frying pan and into the fire as the Gills come to terms with their own financial meltdown.

The miles between Burnley and Gillingham are many. However, on the road between them, both clubs are weighed down with the same heavy load as they embark on a long and arduous journey to survival.

Today could be the first step on that road.