THE Rev Prof McGowan makes his position on the Church of Scotland well in his Agenda contribution ("The Kirk has lost its direction and is urgently in need of Reformation", The Herald, December 18), and I wish him success in his work.

I wish however to deal with church finances. The model used by the Kirk is unsustainable

and sadly is not up for discussion with presbyteries. The method used to sustain churches which cannot pay their way involves drawing down annually from viable churches sums calculated on a percentage of their income. The flaw is that more churches are fighting to stay afloat, so consequently flourishing congregations are hit by larger and larger levies. This puts more strain on them and restricts their work.

I believe it is this refusal to face financial facts which will reduce the Kirk to a rump sooner or later. It is, sadly, another indication of a fall from grace.

RA Cook,

58 St Ronans Drive, Burnside, Rutherglen

I FULLY support all that the Rev Professor Norman McGowan syas in his article/

Will the congregations of the Kirk who have not yet been consulted on the issue of homosexual clergy now arise and make their views known?

Rev Alex Buchan,

14 St Peters Road,

Buckie.