NEWCASTLE United last night threatened to make a formal complaint to world football's governing body, FIFA, after Rangers signed Danish striker Peter Lovenkrands from under their noses.

The St James' Park club say they have written documentation that proves the 20-year-old made an agreement to join them from AB Copenhagen and are furious at yesterday's about turn, when he, instead, completed the formalities of a #1.4m transfer to the Scottish champions.

Newcastle had been involved in lengthy transfer talks with the player, his agent, and AB's sports director Per Friman for the last fortnight and, indeed, Loven-krands, along with his father, Bent, were expected to drive to Tyneside for further negotiations after what was supposed to be a guided tour of Ibrox yesterday.

A terse statement released on behalf of the Newcastle board stated the club are ''bitterly disappointed'' by the turn of events and suggested the youngster had been influenced by a ''third party''.

Their anger appears to be directed at the Danish club, with whom they thought they had an agreement, and not Rangers.

Ibrox chairman David Murray has insisted the club have acted in good faith throughout the negotiations and, indeed, said yesterday Lovenkrands had, upon signing, been offered assurances that his new club ''can promise honesty, treat their players properly, and look after their futures''.

Whether Newcastle have a case, first with the Danish FA depends on what kind of document was signed.

Unless it was a binding contract, then they will have little hope of succeeding, but if they are convinced of legal wrong-doing they may wish to take the matter further, first with UEFA and, if they are still dissatisfied with the outcome, FIFA.

Murray expressed surprise yesterday that Newcastle had been so public about their interest - they claimed earlier in the week that they had secured his signing - but after having got his man is unlikely to lose much sleep, although he will doubtless be keen to see the matter resolved with as little effect on the youngster as possible.

The statement from Newcastle read: ''We have a letter of acceptance to our offer from AB Copenhagen and clearly we are bitterly disappointed that they appear to have broken the agreement.

''Their representative even travelled with the player and his agent to negotiate with Rangers when the club had a prior standing agreement with us.

''Promises regarding the player's visit to Newcastle today were made in Copenhagen some 48 hours ago but these promises were broken.

''We believe that as a 20-year-old, he may have had pressure applied on him by third parties. We will be reporting what we believe may well be considered irregular conduct to the Danish FA and possibly to FIFA.''

Meanwhile, it emerged that Rangers already had a head start on their rivals.

The 20-year-old signed a four-year deal after a whistle-stop tour of the stadium with his father, Bent, and a transatlantic call to coach Dick Advocaat.

While Newcastle desperately tried to lure the player to Tyneside, memories of a previous visit to Ibrox were enough to convince the youngster that his future lay with the Scottish champions.

As a guest of Brian Laudrup, who was instrumental in the transfer, Lovenkrands watched in awe at the team managed by Walter Smith that included the unique talents of former England internationalist Paul Gascoigne and Laudrup, the man with whom he has now been compared.

Lovenkrands and his father met Murray in Edinburgh early yesterday morning and travelled to Glasgow, where the deal was swiftly concluded and a photocall hastily arranged.

It represents another piece of astute business by Murray but he insisted the summer spending spree is not over yet.

''He is a great young player coming at the right age,'' he said. ''We need to have two under-21 players on the bench for next season.

''We have been criticised in the past for not signing enough young players but Dick has stressed the importance of having an underbelly of talent at the club.''

Champions League finalists Valencia were also hopeful of securing his services but Lovenkrands will feel at home in Scotland, especially since his brother, Tommy, recently signed for St Johnstone.

''We are a very close family and to have him only one hour away will mean a lot to me,' said Tommy.

''We will be able to play against each other and it would make it easy for our parents to visit us.

''Rangers are a massive club, one of the biggest in Europe, and they always play in the Champions League.

''That might have swayed his decision.

''He discussed all his options with me and although it will have been his decision, I told him he should sign for Rangers rather than Newcastle.''

''I am thrilled to be joining such a great club as Rangers,'' said Lovenkrands yesterday.

''Everything I have seen and everyone I met convinced me that Rangers are the club for me.

''I certainly hope I can have part of the success Brain Laudrup enjoyed at the club.''

AB Copenhagen sports director Per Friman said: ''We are delighted to conclude this agreement with Rangers.

''All negotiations conducted have now been concluded and all parties should benefit.''

Lovenkrands' arrival takes Rangers' spending to almost #10m in the past few weeks.