Mike Flanagan yesterday paid the price of Waterford United's relegation from the National League Premier Division when he was dismissed as manager. Flanagan, much travelled in English football, was appointed two years ago but ultimately failed to deliver the success demanded by the club's supporters.

Ironically, his replacement will be Paul Power who was in charge of the Kilkenny City team which ended Waterford's Premier Division status with a 2-0 aggregate win in last week's promotion-relegation tie.

A statement issued by the Waterford directors said that Power would be centrally involved in a major restructuring programme at the club.

Meanwhile on a broader front, Sporting Lisbon are expected to make a firm offer to Teddy Sheringham if they win the Portuguese title this weekend and therefore qualify for the Champions League.

Sheringham's agent Barry Nevill claims Lisbon are interested, but have yet to make a concrete proposal to the Manchester United striker, who will be a free agent this summer.

Sporting Lisbon hold a onepoint lead over Porto going into Sunday's final round of matches and the winners will automatically go through to the Champions League, while the runners-up will go into the third qualifying round.

Sporting would be an attractive option for Sheringham and they would be prepared to offer the 34-year-old a longer contract than the 12-month deal on the table from Manchester United.

Meanwhile West Ham United manager Harry Redknapp said yesterday he was resigned to selling Cameroon international defender Marc-Vivien Foe to Olympique Lyon for £6 million.

Foe's transfer would raise the money Redknapp needs to bring Lyon striker striker Frederic Kanoute to the club permanently. He has been on loan at Upton Park since March.

Part of the money might also be used to secure the transfer of Croatian striker Davor Suker from Arsenal. "I don't want to lose Marc but selling one or more of the players is the only way I can bring in a couple of signings," Redknapp said.

Manchester United manager Alex Ferguson has offered to help Scotland after he retires from his job with the European Cup holders in 2002.

However, Ferguson (60), is not interested in becoming Scotland's national coach again - he had a spell in the job in 1985-86 - but wants to work for his country on a consultancy basis when he steps down at Old Trafford.

"I am still a very partisan Scot and if Scotland were to ask for my advice when I retired, I would be delighted to help," Ferguson said yesterday.