HEARTS are set to try and convince the football authorities to block the registration of Scotland internationalist Paul Ritchie if he signs for Rangers at the end of the season, after the Edinburgh club alleged ''tapping'' of the player.

Sources at Tynecastle have made it clear that the club is furious at comments attributed to Rangers coach Dick Advocaat, when he made it clear he would make an approach for the defender at the end of the season.

The club's chief executive, Chris Robinson, who refused to comment on suggestions that the club would consider such a drastic measure as trying to have the player's registration blocked, is set to report Advocaat to both the SPL and SFA for what he has construed as the alleged ''tapping'' of Ritchie before his contract is up at Tynecastle.

Under SFA Article 1.20, there can be no pre-contract agreement between two Scottish clubs and, although Advocaat never said such a deal would be struck and made it clear he would not move for the player until he was legally entitled to do so, Robinson believes he has still over-stepped the mark.

He is furious that Advocaat was reported to have said on Friday that the Ibrox club would make a move for Ritchie, who currently is on loan to Bolton Wanderers, at the end of the season when his contract was up. Rangers made an offer of #850,000 for the player at the start of the season, but it was turned down by Hearts.

By waiting until the end of the season, Rangers will pick Ritchie up for nothing and the player has made it clear he is delighted to hear that Advocaat is preparing to try and entice him to Ibrox.

However, it has left Hearts officials angry at what they see as a fait accompli, with their concerns led by Robinson, who said: ''Dick Advocaat can talk about bringing Allan Johnston from Sunderland for as long and often as he likes because he is playing with an English club but he can't talk about taking Paul Ritchie to Ibrox.

''Under our rules, only clubs outwith Scotland can discuss pre- contract agreements with Paul after January 1, but a Scottish club cannot enter into any kind of pre- contract agreement with him until his contract is up at the end of June.

''I will be checking to see if Dick Advocaat's comments about making an approach to Paul at the end of the season are accurate and, if they are, we will consider what he says as a breach of the rules and it would appear that Rangers are openly tapping Paul.

''Paul is still a Hearts player and Dick Advocaat should not be saying that he will make an attempt to take him to Ibrox at the end of the season. We will be taking the matter further.''

Other sources within Tynecastle suggest that the club hold little hope of getting much support from inside either the SPL or SFA for their stand but feel they have to make a point on the issue which they would take all the way, even calling for sanctions over the player's registration.

One Tynecastle source said: ''Advocaat saying he will try and get Paul to Ibrox at the end of the season could put Hearts in a diffi- cult position in the coming months.

''I know Jim Jefferies has said he feels Paul should not play for the club again, but there is always a possibility they will have to get him back if they have an injury crisis.

''Hearts still have to play Rangers twice. Can you imagine what might happen if Paul has to play in those games and does something like give away a penalty and Rangers win because of it?

''We believe there are serious issues to be addressed by Advocaat saying at this stage they will approach Paul when his contract is up.''

Jefferies, who always felt Ritchie would end up at Ibrox, said he wasn't surprised at Rangers' interest in the player and had long been reconciled to the fact he would be leaving Tynecastle.

Rangers last night refused to be drawn into the matter and an official said there would be no comment from the club on the matter.

Meanwhile, SFA spokesman Andy Mitchell and Alex Barr, representative of the SPL, said no official representations had been lodged by Robinson on the matter.

Mitchell said: ''Under our articles a club, or official, or player should not approach a player who is regis-tered as a professional for any purpose whatsoever without the written permission of the club with which he is registered.

''No complaint has been lodged on the issue and if it is we would have to consider whether that article had been breached.''

qRANGERS' Craig Moore is out of the crucial SPL clashes against Dundee and St Johnstone.

The Australian defender collected a booking during the 2-2 draw at Hibs and the caution has taken him through the disciplinary points barrier.

Moore has been handed a two-game suspension and will sit out the February 27 trip to Dundee and the home game against St Johnstone on March 4.

Also, SPL chiefs have confirmed Rangers will face Dundee United at Ibrox on Tuesday, April 4. The game was originally scheduled for Saturday, but United's CIS Insurance Cup semi-final commitments forced a postponement.

Meanwhile, Rangers will have to fork out double their #2.5m bid to land Dutchman Fernando Ricksen. The Ibrox club made the offer last week for the highly rated AZ Alkmaar defender, but it was rejected by the Dutch outfit.

Now, AZ have announced the player will not leave Holland unless there is a substantial increase.

Alkmaar's president Dirk Scheringa said: ''Fernando Ricksen will not be leaving this club for less than #5m.

''We have had an offer from Rangers, but it falls a long way short of our estimation.''

That must now leave a huge question mark on the deal, with Advocaat stating last week they were considering whether to make a new offer.

He wanted Ricksen to sign in time for next term to fill the troublesome right back role. Now, Advocaat and chairman David Murray must decide if Ricksen is worth the new asking price.

Ricksen is one of Holland's outstanding prospects and has reportedly courted interest from both Liverpool and Fiorentina after having rejected offers from both Ajax and Feyenoord.

He moved from Fortuna Sittard to AZ in 1997 and has been an automatic choice, with a series of impressive displays attracting the attention of a string of top clubs.

qHEARTS' Thomas Flogel last night admitted he was surprised to be recalled to international duty by Austria. ''I didn't expect to be called into the squad, but this is a great opportunity for me and I aim to stay involved for the World Cup 2002 qualifying campaign which begins soon.''