MIDDLESBROUGH'S reluctance to offer Jimmy Floyd Hasselbaink a new contract has alerted potential employers but he will have to take a pay cut if he wants to move to Celtic.

The Dutchman is on around £40,000 a week at the Riverside Stadium and that is one of the reasons why chairman Steve Gibson is holding back from offering an extension to his deal.

Ideally Hasselbaink would have had his future sorted by now. The offer of a one-year deal at Boro would have seen Hasselbaink sign, and he would be preparing to go back to pre-season training under the new guidance of manager Gareth Southgate.

But, as Southgate and the player have been on media duty at the World Cup, there has still be no contact and Hasselbaink has been left to assume he will not be given renewed terms.

His agent, Humphrey Nijman, confirmed earlier this week his client would welcome a move to Celtic, while Newcastle United are sure to mention his name as a possible free signing following the injury to Michael Owen.

But there is a unanimous feeling Hasselbaink will have to drop his wage demands if he is to secure a move to the Scottish Premier League champions.

The Hoops are still hopeful of offloading John Hartson from their wage bill before the start of the season and it is likely to be only then that they will seek a replacement.

A £500,000 offer from West Brom was accepted by Celtic a few weeks ago but the Welshman was not overly excited about moving back to England to play in the Championship.

Portsmouth and even Newcastle have been mentioned as possible destinations for Hartson, but he has returned to pre-season training with Celtic.

Manager Gordon Strachan hopes to have most of his transfer dealings done by July 10, when he takes his side to the United States for a series of friendlies.

Strachan is thought to be keen on the idea of recruiting Hasselbaink before that time, although there would appear to be much negotiating to be done before that happens.

Celtic's strict wage structure means that they would only be prepared to offer a £25,000 a week contract to a 34-year-old entering what could be his final season as a player.

That was the figure Roy Keane had to accept when he swapped Old Trafford for Celtic Park last season and there would be no room for manoeuvre from that figure if they continued to pursue the Middlesbrough forward.

The Teessiders' activities in the transfer market are sure to step up now that Southgate has returned from his stint with ITV as co-commentator at the World Cup.