YOU need look no further than Adrian Heath's candid programme notes to understand his prospective Turf Moor manifesto, writes TONY DEWHURST.

In his frank appraisal of the season, the Burnley manager articulated about the tough decisions that must surely lie ahead this summer.

And they will be far-reaching conclusions, he knows, which will shape the future of Burnley Football Club into the next century.

With Second Division football now an inevitability, Heath has begun the demanding task of plotting his strategy for the 1997/98 campaign.

Rotherham, of all teams, again underlined Burnley's susceptibilities against the division's lesser lights and the point was not lost on Heath.

"We've probably got the worst record of any team in Division Two against the bottom six sides and that tells me an awful lot," he added.

Here was a Rotherham team already relegated to Division Three, yet Burnley contrived to let Danny Bergara's team score three times - the first time that has happened in the league since they lost 4-3 at Bristol City in April 1996!

There was clearly a Burnley hangover from the midweek debacle and their play in the first half was tentative and unconvincing after the shattering experience of Adams Park.

Heath was given a boost after Marlon Beresford passed a late fitness test after being virtually ruled out 24 hours earlier.

The groin injury, though, had affected his mobility but Beresford battled through and watched Andy Cooke grab the lead for the Clarets.

Burnley won a free kick adjacent to Rotherham's penalty box. Gary Parkinson swung in the advantage and Jamie Hoyland's assist set up Cooke for a clear strike on goal, making no mistake from eight yards.

Burnley turned up the heat on Rotherham, and, as the Clarets swung into gear, they appeared to be on course to a comfortable victory.

Gary Parkinson volleyed over with a firece right foot drive, Kevin Pilkington bravely saved Jamie Hoyland's header and Mark Winstanley saw a shot headed off the line.

Yet Rotherham couldn't believe their luck as Burnley gifted them a shambolic equalizer. The Clarets' defence watched Paul Hurst's corner sail invitingly into the danger area. Nobody in claret and blue could hack it clear and bright spark Earl Jean headed home. But nobody was prepared for the second half mayhem which saw four goals in five frantic minutes of action.

Amazingly, Rotherham blasted themselves into a 3-1 lead, but Burnley could only blame themselves after diabolical defending.

First, Robert Bowman was allowed to square a simple pass to Earl Jean, who skipped past his man to bury the ball past Marlon Beresford.

Then, a hopeful punt upfield, saw Chris Brass let in Earl Jean to steer the ball home for his first ever league hat-trick.

The furious home support vented their anger on the Clarets - but within a couple of minutes Burnley were back level again.

Paul Weller set the fightback rolling with a slick ball for Andy Cooke to claim his fifth goal since the start of March.

Then Gary Parkinson combined with Paul Barnes for the Clarets leading marksman to convert his 25th goal of the campaign with a full blooded volley into the roof of the net.

Barnes had Pilkington at full stretch moments later, but, despite late pressure, Rotherham held out a for a deserved share of the spoils on a far from satisfactory Turf Moor experience.

Burnley, though, will surely kick themselves when they look back in anger at the past 21 days.

On Easter Saturday an automatic promotion place was within Burnley's grasp. Three weeks later and four league defeats out of six and that dream has evaporated.

And, I believe, that disappointment will be wholesale changes in the playing staff. "I would be lying if I didn't admit that several players are playing for their futures," Heath observed.

"A lot of the really good players I have played with and against have not always been the most skilful, but some of them have just been so mentally tough that they don't know HOW to lose.

"We don't have enough of those qualities at this club and I intend to try and put that right. It is a crucial factor in the development of this club."

The Burnley manager has had 13 months to weigh up the strengths and flaws of his playing personnel - and every factor points to a major turnover in staff this summer.

The humiliating 5-0 defeat at Wycombe was clearly the final straw for him. I know that experience wounded him deeply and he made up his mind about the future of several staff at the final whistle at Adams Park. The key question is: How far down the line are Burnley willing to back him in his quest to take this club on the next step forward?

It will take ready finance to replace those staff and that will need a major commitment from the men holding the purse strings.

Heath, and there is no doubt about this, has forged definite progress since the dark days of a year ago when relegation to Division Three loomed as an authentic possibility.

He has successfully reduced the average age of the team and, many supporters I've spoken to, believe they've seen Burnley play their best football for several seasons under the new regime.

The foundations are there, but his forthright comments suggest that he has lost patience with certain individuals.

Players, he believes, that cannot take Burnley any further. The time has come for a change.

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