Premier Division strugglers Finn Harps yesterday followed up Monday's announcement that the club is in serious financial difficulty by transfer listing a number of key players. The move is an attempt to cut back a wage bill that is seen as one of the major contributing factors to their current trouble. Recently installed manager Gavin Dykes said last night that he was disappointed that the directors felt the need to take such drastic action but said that he saw the move as "brave" and "necessary".

Johnny Kenny, James Mulligan and Pascal Vaudequin head the list of six players that have been made available while Jonathon Speak, Mark Hutchison and Eamon Sheridan are also included.

"I was told when I took over that one or two might have to go if things didn't improve but obviously it was a bit of a shock to see the six names on the list that I was handed," said Dykes.

Dykes said that some of those listed have offered to renegotiate their current contracts. "They want to help us turn things around and they have offered to talk about ways of making that happen but at the moment I'm listening to offers."

Steve Birks has been the most heavily hit of the players to receive suspensions from the FAI with the Sligo Rovers midfielder banned for three games from January 18th as a result of his recent sending off against Finn Harps.

Suspensions: Three games: Steve Birks (Sligo Rovers); Two games: Darren O'Keeffe and James Impey (both Drogheda United); One game: Wesley Charles (Sligo Rovers), Stuart Keegan (St francis), Greg O'Dowd (Drogheda United), Paul Hegarty (Derry City), Brian Honan (Dundalk), Kenny O'Rourke (Cobh Ramblers), Adrian Carberry (Athlone Tow).