HOLLAND'S hopes of winning the World Cup in America this summer have

been strengthened by a change of heart by Ruud Gullit, who intends

returning to international football, and he has chosen the match against

Scotland in Utrecht on May 27 as his comeback game.

The decision to play on for the Dutch came after the international

coach, Dick Advocaat, had travelled to Genoa earlier this week to have

talks with the Sampdoria striker, who continues to shine in Italy's

Serie A. Advocaat's mission was to bridge the gap which had opened up

between him and the player last year.

It also seems Gullit has given in to pressure exerted by FIFA and the

World Cup organising committee, who want him to play in the finals. As

many personality players as possible will be needed to help convince the

American public that football can rival their own major sports like

baseball, Grid Iron, and basketball.

Gullit could return to the international fold earlier than May. For

instance, the Dutch will play at Hampden on Wednesday, March 23, but he

does not want to stretch himself towards the end of the season. Besides,

a player of his calibre can move back into any company with ease and one

match should be sufficient prior to playing in the United States.

Had Gullit, who was hampered by a knee injury and was allowed to leave

AC Milan to play for Sampdoria, not resurrected his career in stunning

fashion this season the Dutch might have been content to ignore him, but

his scoring exploits have left everyone in awe. Even Silvio Berlusconi,

the owner of Milan, has decided he must be brought back to the San Siro

and Gullit will be asked to name his price for a return.

Gullit had vowed never to play for his country as long as Advocaat was

in charge after an acrimonious row when he was substituted against

England at Wembley in their World Cup qualifying tie last April. At the

time he said he would never play for Advocaat again.

Fortunately a truce has been called and Gullit said: ''This has been a

marvellous week for me. I have a new baby daughter, I met my hero Nelson

Mandela, and now I will be playing in the World Cup finals.

''Holland have several friendlies arranged, but I want to go to the

World Cup a fresh player without a pressurised build-up and I want to

play against the Scots only. I enjoyed playing against them in the last

European Championships and they are always competitive.

''Also, they should have players anxious to win permanent places in

their team before the qualifying series for the European Championships

and they should be hard to play against. This game should be the perfect

test for me before the World Cup and a top performance is a must.

''I know I don't need to prove anything, but I will have to show I am

ready for the challenge ahead.''

The word is that Advocaat had to guarantee Gullit a free role in the

World Cup finals before he agreed to end his international exile. ''Even

though I was humiliated at Wembley I did not have a bad relationship

with our coach,'' said the player. ''But we had a serious difference of

opinion about tactics.

''There was enormous pressure on me to return. Top officials from

FIFA, the World Cup organisers, and even the Dutch government asked me

to go to the United States. I would be lying if I said these approaches

were not very flattering and I have no doubt about my ability to assist

Holland.''

However, the 31-year-old Gullit now faces another tough decision.

Either he remains with Sampdoria or he goes back to Milan, who only

yesterday offered him a life-time job. Berlusconi admits it was a

blunder to allow Gullit to leave for just #1m and that wrong, says the

owner, must be put right at all costs.

Gullit has been told he can put together his own deal and take up a PR

post with Milan when his playing career ends, but Sampdoria will fight

to keep him. They have also tabled a new offer and Gullit said: ''They

had faith in me when Milan thought I was finished. I will not rush any

decision on my future, but I am not the type to disappoint people who

have been loyal and helpful to me.''

Rangers strikers Gordon Durie and Ally McCoist also hope to be back in

place in Scotland's attack for the game in Utrecht, but much may depend

on how their manager, Walter Smith, wants to operate between now and the

end of the season. He has four strikers, McCoist, Durie, Mark Hateley,

and Duncan Ferguson, seeking places in the first team and unless Smith

plays three from four the Scottish manager, Craig Brown, will have a

problem.

Durie has scored eight goals in 13 matches, but injury in a Scottish

Cup third-round tie against Hibernian allowed McCoist, now recovered

from a hernia operation which prolonged his absence first caused by a

broken leg, to reclaim his place up front with Hateley. McCoist scored a

hat-trick against Alloa last Saturday in the fourth round of the cup and

Smith will have to decide whether to keep him in, bring back Durie, or

play both with Hateley against Raith Rovers at Stark's Park on Saturday.

If he prefers only one of them Brown, who will soon have to select a

squad for the first game against Holland, will be faced with a dilemma.

Could he afford to choose both Durie and McCoist if one of them is

spending time on the bench? We will find out within the next couple of

weeks.