THE Division Three sacking race carries on unabated as the season reaches its final straight with the most recent departures seeing John Taylor (Cambridge United), Brian Flynn (Swansea City), Ian Atkins (Oxford United) and this week Brian Laws (Scunthorpe) vacating their managerial seats.

That now means that just eight sides from the 24 plying their trade in the Nationwide League's basement division have kept faith with the same managers that started the season in charge.

Six of those teams are in the division's top eight with only City player-boss Chris Brass still in the job he filled back in August among the clubs in the bottom two-thirds of the table.

There were obviously mitigating circumstances for Atkins' dismissal at the Kassam Stadium after it was revealed that he had agreed to manage Bristol Rovers next season, but the treatment of former Leeds and Wales midfielder Flynn at Swansea is somewhat baffling.

Flynn had transformed the Swans from a relegation-threatened outfit last season to play-off contenders this campaign after pulling off one of the Third Division's transfer coups of the summer in persuading goal-machine Lee Trundle to follow him to the Vetch Field from former club Wrexham.

A lucrative FA Cup run also brought much-needed money into the Welsh club's coffers but, after three straight League defeats, Flynn was deemed surplus to requirements.

Sadly, it has been a Division Three trend this season for boards to press the panic button and the sackings of experienced managers such as Alan Buckley at Rochdale and Ray Graydon at Bristol Rovers has done little to improve the fortunes of those two clubs.

The Premiership was traditionally a minefield for managers in charge of under-performing teams but, with only Glenn Hoddle, Peter Reid and Gordon Strachan exiting their top-flight offices this season, the axe now appears to be sharper for bosses in the lower divisions.

City boss Brass might be in charge of the lowest-performing side that has not changed its manager this season but the circumstances of his appointment would be rightly placed into context by City's board in any discussion of his position at the club.

Safety obviously needs to be secured first but having started the season with just seven professionals and displaying his transfer market acumen by recruiting the likes of Darren Dunning, Mark Ovendale, Richard Hope and David Merris, Brass deserves the chance to see if he can uncover as many bargain free transfer signings this summer and then see how he fares in 2004/2005.

A sensible wage structure may not help that process although footballers will need to be realistic this summer as, under a new ruling, lower division clubs will be forced to pay salaries that are commensurate with their income potential.

The eight managers still in charge of the teams they started the Division Three season at are Dave Penney (Doncaster), Peter Taylor (Hull), Leroy Rosenior (Torquay), Peter Jackson (Huddersfield), Keith Alexander (Lincoln), Keith Curle (Mansfield), Gary Johnson (Yeovil) and Chris Brass (York).

And the 16 clubs who have changed manager are Carlisle (Roddy Collins), Leyton Orient (Paul Brush), Northampton (Martin Wilkinson), Cheltenham (Bobby Gould), Kidderminster (Ian Britton), Macclesfield (David Moss), Darlington (Mick Tait), Southend (Steve Wignall), Bury (Andy Preece), Rochdale (Alan Buckley), Bristol Rovers (Ray Graydon), Boston (Neil Thompson), Cambridge (John Taylor), Oxford (Ian Atkins), Brian Flynn (Swansea) and Brian Laws (Scunthorpe).

Meanwhile, Cambridge have appointed ex-1990 World Cup finals Cameroon boss Claude Le Roy as their new chief.

What's the betting that Le Roy will be persuading Indomitable Lions' great Roger Milla to dust off his boots for one final comeback in time for the Minstermen's visit to the Abbey Stadium on Good Friday.

Updated: 10:58 Saturday, March 27, 2004