The rift between Yorkshire and top batsman Anthony McGrath remains as wide as ever with no indication that it is about to be resolved.

And although there is speculation that McGrath, pictured below, is on the verge of moving to Lancashire there would appear to be little basis for such an assumption.

The latest talks between Yorkshire and McGrath have failed to settle his differences with the club, who continue to insist they will not release him from the remainder of his two-year contract.

Any approach for McGrath would amount to a breach of the regulations and Lancashire are adamant that nobody from the Red Rose county has been "tapping him up."

It could well be, of course, that Lancashire were made aware of McGrath's wish to leave Yorkshire by a third party and if he were to be released by Yorkshire then they may show an interest - along with several other counties.

But that stage would seem to be some way off yet and even then Lancashire would have to consider whether signing McGrath would be in their best interests.

There was a lot of criticism from some sections of the Old Trafford fans at the end of the 2005 season for signing Luke Sutton, from Derbyshire, when they already had an outstanding young wicketkeeper-batsman on their books in Bury-born Gareth Cross and they will not want to be closing the door on too many of their home-grown players.

Undoubtedly, McGrath is a quality batsman at the height of his career but Lancashire would need to be certain that he fitted neatly into their game-plan before signing him.

Even if Yorkshire agree to put McGrath up for sale, will another county be prepared to stump up for the two years remaining on his contract besides having to agree terms with the player?

The one thing that is certain is that McGrath's animosity with Yorkshire, for whatever reason, runs deep. To reject the captaincy and an enhanced and extended contract shows how wide the chasm has become.

When McGrath resigned the captaincy at the end of the 2003 season in order to concentrate on his England career, he told the T&A that he would love to get the opportunity of another crack at it later on.

When that chance arrived, however, he declined to take it.

The McGrath issue is only one which Yorkshire are having to grapple with at the moment.

The Management Board are still busy trying to appoint a new captain and when he is on board they will have to turn their attentions to setting on a director of professional cricket.

Meanwhile, no announcement has yet been made on the signing of a second overseas player for next season and David Byas has still to say whether he intends to accept the new role he has been offered as director of cricket development.