CELTIC have been hit with a double suspension threat from Saturday's 2-2 draw with Aberdeen.

Record buy Alan Stubbs was sent off at Pittodrie after a penalty incident involving Duncan Shearer, and it has now emerged that Scotland international fullback Tosh McKinlay was also red carded by Motherwell referee Hugh Dallas after the match.

McKinlay was summoned to the officials' room following the final whistle and told he would be reported for an incident.

The 31 year old will now, like Stubbs, be automatically suspended for Celtic's Coca Cola Cup second round tie against Clyde at Broadwood tomorrow.

"We have received the referee's report into Saturday's match and can confirm that McKinlay was guilty of violent misconduct," said the SFA yesterday.

"He will receive 12 penalty points and will serve an automatic one match ban."

Celtic had Simon Donnelly sent off in last week's goalless UEFA Cup draw in Kosice, and Stubbs and McKinlay now take the tally to three in two competitive matches.

Ironically, the Parkhead club were recently praised by the SFA for their good record with onefield discipline last season.

The English Football League had a bad day yesterday on two fronts. The war of words between Professional Footballers' Association and Football League chiefs escalated as the players' union revealed plans to ballot members for a mandate to strike. In a separate development, Football League finances were shown to be in a perilous stae.

The increasingly bitter dispute centres on the League's plans to stop paying the union the traditional to levy from monies generated by television rights.

The union has now raised the stakes with its decision to ballot members which won unanimous, support at a management committee meeting in Manchester yesterday. PFA assistant chief executive Mick McGuire said he hoped the threat of strike action would "focus their (Football League) minds."

Meanwhile, the 1996 Deloitte & Touche Annual Review of Football Finance, published yesterday, showed that Football League clubs had operating losses of just over £22.5 million last year. By contrast, Premier League clubs had operating profits of over £49 million.

"To put it into perspective, Manchester United and Newcastle together have a greater turnover than the whole of division one," said Gerry Boon, head of the Deloitte & Touche Football Industry Team.

The figures for the overall average Football League club are turnover £2.24 million, operating losses of £346,000 and pre tax losses of £314,000.