YORKSHIRE County Cricket Club have called in the police to investigate a substantial financial shortfall on their shop operations at Headingley.

It is believed that up £50,000 in either cash or merchandise or both could be unaccounted for - and there are rumours that the figure may be even higher.

Yorkshire discovered they had problems earlier this year, and at the club's annual meeting last month treasurer Peter Townend apologised to members for "our abysmal failure to conduct business successfully".

The balance sheet showed there had been a slump in shop and merchandise income from £32,422 the previous year to just £460, and Townend said a full and comprehensive review of the procedures and accountability of the retail operation had been carried out at his request by two members of the committee.

Yorkshire chief executive Chris Hassell said today: "I can confirm that the police have been brought in by the club's committee."

News of the police investigation could not have come at a more inappropriate time for Yorkshire, who were today holding their photocall at Headingley followed by the start-of-season lunch at Elland Road.

Updated: 15:00 Tuesday, April 23, 2002