Accra Hearts of Oak say they still need star striker Charles Taylor in the latest twist to the tussle for the player with Kumasi Asante Kotoko. An official statement from Hearts in reaction to the suggestion by the Ghana Football Association (GFA) that Hearts opens its doors for negotiations with Kotoko on the player said after several considerations, they still need the player for the coming season.

The FA in a ruling on the Taylor impasse last week fined Kotoko ?5 million for using the player in a friendly game, pointing out that Kotoko's action was illegal and a contravention of the rules of the football association. It also fined Taylor ?2 million for agreeing to play for Kotoko, while still under contract with the Phobians.

But the same football association urged Hearts to open its doors for negotiations with Kotoko since the player has expressed an interest in playing for the Porcupine Warriors in writing to them.

A statement from Hearts administrative manager Ashford Tetteh Oku said while Hearts appreciates the attempt by the FA so far to restore the integrity and sanctity of regulations governing association football, it feels the FA let Kotoko off the hook with the punishment while sending out a wrong lesson to players and clubs in Ghana.

On the five million cedi fine on Kotoko, Hearts said: "Your decision, no doubt emphasized the presence of the element of inducement to breach written contract and, we strongly believe the fine imposed on Kotoko does not match up to FIFA regulations which says "that a club which induces a player to breach his contract risks being prohibited from registering new players, either domestic or internationally, for a period of up to 12 months following the inducement of his contractual breach."

"When a club seeks to register a player who has breached his contract during the protected period of three or two years, it would be presumed to have induced the contractual breach and would therefore normally be subject to sportive sanction unless this new club can rebut the presumption."

Hearts' position appears to be the hard line type favoured by the club's hard core fans who would never forgive the management if it were to agree a deal with Kotoko over Taylor.

The club says despite Taylor's written expression of interest in a move to Kotoko, Hearts still feel that Taylor's "intention is well demonstrated by his signing of a new three-year agreement with the club."

The Phobians rapped the FA for its 'open your door' suggestion, saying it sends the wrong signals to clubs. "Your decision seems to create the unfortunate impression that a player after signing a contract for the next three years, can thereafter, and for whatever reasons,decide to change his mind and execute another contract with another team and, then the two clubs can be compelled to go into negotiations. Such an impression offends both the letter and spirit of the GFA regulations.

"In fact if this attitude is condoned, players will be signing endless contracts for their won selfish interest and parochial interest of certain cubs, hence sacrificing also the principle of the need to observe the sanctity and integrity of contracts once executed".

Taylor, according to Kotoko officials has already committed himself to the Porcupine Warriors but the FA's ruling effectively makes that contract null and void.

The player who helped Hearts to three league titles and a champions league winners medal in his three years there has insisted it is the Porcupine Warriors he wants to play and went ahead to feature for them in a friendly match against Hassacas. Hearts feel Kotoko must pay some financial compensation for using Taylor.

Kotoko meanwhile have been silent on the issue but Chronicle gathers club officials are still confident they can clinch the deal.