ADRIAN Heath will be 50 miles away on Merseyside tomorrow when Burnley lock horns with Preston North End in the heat of one of Lancashire's most famous derby duels.

But two decisions he made last season could finally determine the eventual destiny of this eagerly anticipated Second Division conflict.

The ex-Burnley boss sold Kurt Nogan to Preston North End in contentious circumstances, while Gary Parkinson followed suit two months later, when he walked out of Turf Moor under the freedom of contract rule.

Now Nogan and Parkinson are set to confront their former team-mates - and a red-hot Burnley reception with Clarets officials predicting a 17,000-plus gate at Turf Moor.

It was perhaps evidence of the gravity of tomorrow's fixture that both players declined pre-match interviews this week.

But Heath has no doubt about the roles they could play in the heat of Turf Moor battle.

"There was a great controversy surrounding the transfers of Kurt and Gary and it was quite a touchy subject with Burnley fans," recalled Heath.

"But what Kurt perhaps didn't realise at the time was that I was his biggest ally of all at Burnley Football Club.

"The decision to let him leave was not a personal thing. Far from it. I always tried to help Kurt but there was only so much I could do.

"The decision to sell him to Preston was purely a financial one.

"I knew Kurt had a move lined up to the continent in the summer and when Preston stepped in it seemed good business because we had had no other interest.

"We just couldn't afford to let his contract run out and end up getting nothing for him.

"Remember he hadn't scored for a couple of months and, to be fair, he has hardly set the world alight at Preston has he."

Nogan, though, is showing signs of unearthing the sort of form which delivered the striker 33 league goals for the Clarets before a £150,000 move to Deepdale last March. While it took Nogan to last month to break his Preston scoring duck - his two goals against Watford were his first since scoring for the Clarets in an Auto Windscreens tie at Hartlepool last December - the signs are that Kurt is settling into his new environment.

And, although left out of the Preston squad for the midweek Coca-Cola Cup disaster at Ewood Park for what Preston boss Gary Peters described as "purely tactical reasons", the striker could be back in business at Turf Moor.

Heath added: "Kurt has ability by the bucket load and he just needs to channel that.

"I am still convinced he could play in the Premiership and he will definitely be a big threat to Burnley tomorrow if he plays. He is always going to get goals.

So where will the derby be won and lost. Surely something must give.

Chris Waddle has still to register his first League win as Burnley manager while Preston are still trying to kick-start their away form into life.

Nine points out of nine at Deepdale and only one point from the same number on their travels suggest little has changed from last season when one of the best home records was almost totally cancelled out by one of the worst away.

Heath added: "It is a massive game for both clubs and I reckon Burnley would much have rather had this derby match than a game against Chesterfield or York.

"It is bound to fire their players up and Chris and Glen Roeder will be looking at this fixture as a springboard.

"Burnley have not had the best of starts but it is still very early days for people to start judging.

"While I'm surprised at their position this season, I'm certain that Chris will turn things around.

"An early goal will be crucial to Burnley. If they can get in front early on then they have a big chance of winning.

"If not, then the longer the game goes on then the more it will favour Preston."

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