HOWARD WILKINSON has told a tormented Niall Quinn he must decide where he stands at Sunderland for the good of the club - and his own health.

Wilkinson yesterday revealed that player-coach Quinn had been in mental and emotional turmoil since the sacking of manager Peter Reid last week.

New boss Wilkinson is booked for further talks with veteran striker Quinn, who was appointed to the coaching staff by Reid in the close season.

The former Republic of Ireland star retired from international football after this summer's World Cup and, at 36, was also ready to hang up his boots at club level because of chronic back and knee problems.

But Reid, who at the start of the season had failed to bring in a new strike partner for Kevin Phillips, persuaded Quinn to play on.

He was in temporary charge of the first team before Wilkinson's swift arrival as Reid's successor, and is still involved in day-to-day coaching.

But the anguish over Reid's exit has taken its toll on the amiable Dubliner and Wilkinson, who brought in Steve Cotterill from Stoke as his assistant, is anxious to know whether Quinn wants to be part of the new-look backroom team.

Wilkinson said: "I have spoken to Niall. He still has a role to play, but we have to resolve the issue of which camp he is in.

"Peter's departure left Niall mentally and emotionally in a bad way because he felt he had responsibilities as a player and as a coach. He also thought, 'Peter and some of the coaches have gone, yet I was the guy he made coach'.

"It's not good for his health, and it's not my fault. From our very first conversation, I said to Niall that it was important for him to decide what he wanted to do.

"It's a fantastic job if you want to do it - it's the best job in the world. If you don't want to do it, or you are doing it reluctantly, it's one of the worst jobs in the world.

"If you can't say 'yes' to the first question, then the answer is 'no'. At the moment, nothing has changed for Niall.

"But he's been round the block and he knows what this week has been like for me. We're going to sit down and talk about things.

"When he's had time to sort things out in his head, he'll decide what he thinks he needs to do. Last season, he decided to go to the World Cup, come back and get into his deckchair.''

Meanwhile, Wilkinson yesterday confirmed he is under no pressure to sell players despite the club announcing a £2.8m loss in their preliminary results for the financial year.

There has been intense speculation that the Wearsiders' most saleable asset, £16m-rated Phillips, could be sacrificed after chairman Bob Murray told Wilkinson he would have no money for team strengthening.

But Wilkinson said: "The chairman said there's no money for players, but you are under no pressure to sell players, other than those you think are surplus to requirements."

A club spokeswoman added: "There's no need to sell any existing players to recoup any funds. We have eight players on the transfer list in whom we had interest from Premier League and First Division clubs before the deadline, but those clubs couldn't get the cash together.''

Sunderland blame their first loss as a public company on last season's brush with relegation and Reid's transfer dealings.

In a statement, plc chairman Bryan Sanderson said: "The financial year to July 31 2002 was both difficult and challenging for Sunderland plc, with the continuing improvements made to most aspects of our business more than offset by under-performance on the field in the latter part of the 2001-02 season.

"Our ongoing player costs have increased and short-term profitability will be adversely affected.

"We have a larger playing squad than we can afford, having failed to sell players during the summer, but will continue to strive to achieve the right balance for our future.

"The total cost of players purchased during the financial year and post year-end to date, including conditional clauses, could rise as high as £25m.

"We remain focused on our long-term goal to be a major force in the Premiership.''

Phillips is set to return in Wilkinson's first game in charge when West Ham visit the Stadium of Light tomorrow.

After a six-week lay-off following a hernia operation, Phillips is eager to grab his first goal of the season and Wilkinson believes he can help him rediscover his touch.

He said: "Having Kevin back on the training ground and in contention for Saturday is a boost for me and for the squad as a whole. Goalscorers are at a premium - you can't put a price on them.

"Kevin's record is there for all to see and what we have to do now is try to make sure he gets enough opportunities to be as good a goalscorer as he ever was."

But Wilkinson has been dealt a blow, with midfielder Jason McAteer undergoing the same operation as Phillips and facing a similar spell on the sidelines

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