I WAS disappointed to read the comments made by Taunton town chairman Tom Harris (Somerset County Gazette, February 4), blaming budget cuts and poor crowds for the team's alarming slump in form rather than any failure on the part of Russell Musker or the players. As a football boss is responsible for team selection, match tactics and the acquisition and release of players within the constraints of the club's finances, then the buck surely stops with the manager who is judged by the results his decisions have helped produce. That is the nature of football.

In terms of the budget, it is stretching the truth to say the best players have been got rid of. To my knowledge only one, ex-captain Alex Watson, has been released due to monetary cutbacks. The other five squad members that have departed during this time have done so for non-financial reasons. Whether these five were the club's best players is debatable and it is interesting to note that out of the starting line-up for the season's opener at Bracknell, nine are still at the club.

As for the old chestnut of falling gates, they are more a consequence of the team's poor form than a cause. While I agree that the attendance versus Thame (135) was pathetic, it was hardly surprising and indicative of the quality of football seen at Wordsworth Drive this season. For gates to have fallen that low suggests even some of the regular supporters have become disillusioned with the way the club is heading. Perhaps they have switched allegiances to basketball.

The loyal fan base who watch the club through thick and thin seem to end up bearing the brunt of the criticism, in as much as they wanted Southern League football and no-one else. A town the size of Taunton should easily be capable of sustaining far larger crowds but to do this, apart from trying to counteract the general apathy of the local public where watching football stretches to Match of the Day or a session in the pub for an England game, the fare on offer has to be entertaining and give value for money. These qualities have been sadly lacking and much as you would not revisit a restaurant where you had had an awful meal, the floating fan would be unlikely to return to pay £6 to endure another 90 minutes of indigestion.

Earlier in the season, the redeeming factor for some were the performances away from home but even these have deteriorated badly to the extent it is hard to see where another win is coming from. Having travelled to Bedworth on Saturday to witness another dire display and a heavy defeat to a team two places off the bottom, it is evident that things need to change quickly.

Although Russell Musker deserves much recognition for the success he has brought to Taunton Town, the club cannot live on past glories. Whether he has the ability to get Taunton out of the mess they are in, or whether the board have the courage to make a decision if he doesn't, remains to be seen.

ANDY POWER Wilton Street, Taunton