HOLLAND'S brightest star, Ruud Gullit, yesterday walked out of their

World Cup training camp and declared that he would not be going to the

finals in the USA next month.

The 31-year-old striker, who has rejoined AC Milan from Sampdoria,

seems to have had a row with Dutch coach, Dick Advocaat, over the

tactics to be used in America, and has now decided he is not prepared to

play under the system made popular in Holland by Ajax.

Gullit, who played against Scotland for the the first half of their

3-1 win in Utrecht on Friday, packed his bags at the Dutch headquarters

in Noordwijk, the coastal resort where the Netherlands team prepares for

major championships, and headed for home. He said he would not explain

his reasons to Advocaat until after the finals.

However, he had given a strong hint as to his feelings following the

game against Scotland when he said: ''I'm not happy with the tactics we

are using, and I am not going to make the same mistake I made in 1990.''

The man who has recaptured some of the form that made him the best

player in the world a few years go added: ''People are getting excited

about the way we beat Scotland, but I thought we played poorly.''

Gullit and Advocaat have had public disgreements in the past, but the

1990 experience to which the player referred involved him and Leo

Beenhaaker, the coach of the Dutch team in the World Cup finals in

Italy, and again it was about the tactics, although there have long been

suspicions there was more to it.

Following that, Gullit had decided that he would not take part in this

year's finals but changed his mind when the Dutch FA chose Johann

Cruyff, the Barcelona coach, as their manager for the USA.

The bizarre nature of that arrangement, which depended on Advocaat

steering the side though to the finals and then stepping aside, fell

apart when Cruyff's cash demands were too much for the Dutch

association. Advocaat was then asked to remain manager.

Gullit resurrected his decision to miss the finals.

However, Advocaat flew to Italy to see Gullit and after discussions,

Gullit agreed to rejoin the national squad. Gullit did not take part in

any of the preparatory games until last week when he elected to play

against Scotland. His attitude made the Dutch camp unhappy that he was

able to choose his appearances.

That may be closer to the reason for his departure than the tactical

disagreement, although he has stated publicly that he does not believe

the more adventurous, flexible methods of Advocaat will suit the heat of

an American summer and would prefer to see the Milan style, in essence

keeping six players behind the ball at all times.

However, it seems unlikely that a player of his standing, aware that

this will be his last chance to shine on the world stage, would abandon

play solely with this argument.

It is much more likely that there has been strong resentment in the

camp at his special treatment.

This latest row suggests that nothing much has changed in the dressing

room where there are more barrack room lawyers than midfield men.

Whether or not Gullit will be persuaded to change his mind remains to be